What we were told is that POET will use external production facilities (Silterra etc.). This is typical for fabless semiconductor companies. So this will not require too many investments.
In addition, as I know from other fields of the market, POET can ask for NRE and upfront payments to get the stone rolling and to finance the production of customer-specific hardware. But this does not mean POET will not use the Prospectus. We will know as soon as they will let us know...