Description of Organization and Business Operations	9 Months Ended
Sep. 30, 2026
Accounting Policies [Abstract]
Description of Organization and Business Operations	Note 1 — Description of Organization and Business Operations Nature of Business Syntec Optics Holdings, Inc., together with its subsidiaries and its consolidated variable interest entity, ELR Associates, LLC (“ELR”), is referred to collectively as the “Company” or “Syntec Optics.” The Company is a vertically integrated manufacturer of optics and photonics components and subsystems. Its products and capabilities include opto-mechanical components, optical elements of various geometries, prototype and production diamond-turned optics, and optical systems, including optical and electro-optical assembly, design, and coating. The Company sells to customers in the United States and Europe across the Space Tech, Defense Tech, Life Sciences, AI Data Center / Power, and Other including Scientific Instruments. The Company has one reportable segment because its operating segments meet the requirements for aggregation. Principles of Consolidation The consolidated financial statements include the accounts of Syntec Optics Holdings, Inc. and its wholly owned subsidiary, Syntec Optics, as well as ELR, a variable interest entity (“VIE”) for which the Company is the primary beneficiary. The Company’s variable interest in ELR arises from its guarantee of payment of ELR’s mortgage on the manufacturing facility used exclusively by Syntec Optics. All significant intercompany accounts and transactions have been eliminated in consolidation. ELR Associates, LLC ELR’s total assets, consisting principally of cash and cash equivalents, other assets, and property and equipment, were $2.5 million as of both September 30, 2026 and December 31, 2025. Total liabilities, consisting of current liabilities and long-term debt, were $1.3 million and $1.4 million as of September 30, 2026 and December 31, 2025, respectively. ELR’s net income was $0.1 million for the nine months ended September 30, 2026 and $0.2 million for the year ended December 31, 2025. ELR’s retained earnings were $1.2 million as of September 30, 2026. All significant intercompany accounts and transactions have been eliminated in consolidation.

Description of Organization and Business Operations

9 Months Ended

Sep. 30, 2026

Description of Organization and Business Operations

Note 1 — Description of Organization and Business Operations

Nature of Business

Syntec Optics Holdings, Inc., together with its subsidiaries and its consolidated variable interest entity, ELR Associates, LLC (“ELR”), is referred to collectively as the “Company” or “Syntec Optics.”

The Company is a vertically integrated manufacturer of optics and photonics components and subsystems. Its products and capabilities include opto-mechanical components, optical elements of various geometries, prototype and production diamond-turned optics, and optical systems, including optical and electro-optical assembly, design, and coating. The Company sells to customers in the United States and Europe across the Space Tech, Defense Tech, Life Sciences, AI Data Center / Power, and Other including Scientific Instruments. The Company has one reportable segment because its operating segments meet the requirements for aggregation.

Principles of Consolidation

The consolidated financial statements include the accounts of Syntec Optics Holdings, Inc. and its wholly owned subsidiary, Syntec Optics, as well as ELR, a variable interest entity (“VIE”) for which the Company is the primary beneficiary. The Company’s variable interest in ELR arises from its guarantee of payment of ELR’s mortgage on the manufacturing facility used exclusively by Syntec Optics. All significant intercompany accounts and transactions have been eliminated in consolidation.

ELR Associates, LLC

ELR’s total assets, consisting principally of cash and cash equivalents, other assets, and property and equipment, were $2.5 million as of both September 30, 2026 and December 31, 2025. Total liabilities, consisting of current liabilities and long-term debt, were $1.3 million and $1.4 million as of September 30, 2026 and December 31, 2025, respectively. ELR’s net income was $0.1 million for the nine months ended September 30, 2026 and $0.2 million for the year ended December 31, 2025. ELR’s retained earnings were $1.2 million as of September 30, 2026.

All significant intercompany accounts and transactions have been eliminated in consolidation.