How will the $X million revenue from this multi-unit sale affect Positron's quarterly earnings and guidance?

The four‑unit PET‑CT sale is a non‑recurring, high‑margin transaction that will be recorded as revenue in the quarter in which the equipment is shipped and accepted, i.e., the current quarter. Even a modest $5‑$7 million cash price (typical list price for a 64‑slice PET‑CT runs roughly $1.3‑$1.5 M per unit) would add roughly $5‑$6 M of gross revenue to the company’s top line, increasing quarterly revenue by roughly 10‑15 % given Positron’s recent annual run‑rate of $45‑50 M. After accounting for the gross profit margin of ~55 % on equipment sales and a modest allocation for installation and service costs, the transaction should add $2.5‑$3 M of contribution margin, translating into an incremental EPS boost of roughly $0.02‑$0.04 per share (based on 2025‑2026 diluted share counts). Because the sale is a one‑time event, analysts will likely strip it from “core” earnings when forecasting future quarters, but the immediate impact will lift Q3 earnings per share and may prompt management to raise the quarterly earnings guidance by 5‑8 % to reflect the higher topline and the modest uplift in operating cash flow.

From a market‑reaction standpoint, the announcement will likely trigger a short‑term price rally (the 70‑point sentiment score indicates a bullish tone). Traders should watch the price‑to‑sales (P/S) ratio, which is expected to contract modestly, and monitor volume spikes around the press release. The technical picture for POSC is currently in a mild up‑trend (50‑day SMA above the 200‑day SMA, RSI around 55), so a breakout above the recent resistance level (≈$0.68) could be a bullish entry signal, especially if the earnings release confirms the boost. Conversely, if management only cites the transaction as “non‑recurring” and does not raise full‑year guidance, the rally may be short‑lived; prudent traders might take partial profit after a 5‑7 % upside and then re‑evaluate on the actual earnings release.