Resonant is no longer pre-revenue.

The Goleta-based company, which is developing smartphone technology called duplexers it intends to license to manufacturers of smartphone technology, recorded revenues of $27,000 when it released second quarter earnings May 11.

The company said the money came from two customers who made upfront payments on two upcoming projects. The company will also receive $53,000 in deferred revenue from the customers by June 30.

Still, the company recorded an operating loss of $3.8 million during the quarter. Net losses of 42 cents per share were up from net losses of 31 cents per share during the same quarter in 2015 as the company continued to refine its duplexer technology. That missed analyst estimates of a loss of 24 cents per share, according to S&P Capital IQ.

Research and development costs were up from $746,000 last year to $1.04 million this year.

On April 25, Resonant netted $5.2 million after paying fees in an offering to institutional and individual investors. Previously, the company had been worried it would run out of operating cash by the end of the second quarter.

When the company released financial results May 11, it showed cash and cash equivalents of $3.05 million. Resonant Chief Financial Officer John Philpott told the Business Times in April that the company should have enough cash to make it through the beginning of next year without recording more revenue.

“These funds allow us to continue our progress, and in particular, build our technical team in order to add filter designs to our project portfolio,” CEO Terry Lingren said in a news release.

Resonant designs a smartphone component called a duplexer. The duplexer acts as a phone’s eyes. A set of filters inside the duplexer selects which radio frequencies to use for sending and receiving signals and blocks unwanted signals. Each filter is a just a few millimeters in size and some sit near a phone’s internal antenna.

While smartphone demand is decreasing, demand for Resonant products is increasing. In 2012, Lingren told the Business Times smartphones may one day need 20 duplexers. Philpott said in April phones now may soon need 30 or 40 duplexers.

In an April 27 news release, the company said it signed a licensing agreement for two products with an existing customer. Royalty terms were agreed upon but not disclosed. The news release at the time did not say if revenues would come from the deal by the end of 2016.

• Contact Philip Joens at pjoens@pacbiztimes.com.