Escalon Medical Corp (ESMC) Financial Statements (2026 and earlier)

Company Profile

Business Address 435 DEVON PARK ROAD
WAYNE, PA 19087
State of Incorp. PA
Fiscal Year End June 30
Industry (SIC) 3845 - Electromedical and Electrotherapeutic Apparatus (benchmarking)
More info Complete Financial Analysis Financial Benchmarking

Balance Sheet (Statement of Financial Position) ($ in thousands)

12/31/2025
MRQ
6/30/2025
6/30/2024
6/30/2023
6/30/2022
6/30/2021
6/30/2020
ASSETS
Current Assets
Cash, cash equivalents, and short-term investments5462098905941,651826
Cash and cash equivalent5462098905941,651826
Restricted cash and investments 257256256256256255
Receivables1,5032,1241,6541,5421,0821,313
Inventory, net of allowances, customer advances and progress billings2,1421,6131,5881,6041,4171,785
Inventory2,1421,6131,5881,6041,4171,785
Other current assets164194250190187154
Total current assets:4,6124,3974,6374,1864,5934,333
Noncurrent Assets
Operating lease, right-of-use asset2542005047888441,107
Property, plant, and equipment, after accumulated depreciation, depletion, and amortization354934538197
Intangible asset, including goodwill, after accumulated amortization30497083102122
Intangible asset, excluding goodwill, after accumulated amortization30497083102122
Deposits noncurrent assets636363636363
Total noncurrent assets:3813616709861,0901,389
TOTAL ASSETS:4,9934,7585,3085,1725,6835,723
LIABILITIES AND EQUITY
Liabilities
Current Liabilities
Accounts payable and accrued liabilities2,0211,9461,8572,3601,7981,442
Employee-related liabilities446  
Accounts payable1,3871,3571,2061,0121,102761
Accrued liabilities633588652902696681
Deferred revenue328280426332364516
Debt443740208708426
Disposal group, including discontinued operation94868713013690
Due to related parties 112112112
Other undisclosed current liabilities199320442(141)279279
Total current liabilities:2,6852,6692,8533,0023,3972,865
Noncurrent Liabilities
Long-term debt and lease obligation 86129160543638908
Long-term debt, excluding current maturities 861291604812
Liabilities, other than long-term debt, including:1688214 419
Other liabilities     41 
Operating lease, liability1688214539630897
Other undisclosed liabilities, other than long-term debt      9
Other undisclosed noncurrent liabilities139143146(389)147429
Total noncurrent liabilities:3932795206928261,346
Total liabilities:3,0782,9483,3733,6944,2234,211
Equity
Equity, attributable to parent1,9151,8101,9351,4781,4601,512
Preferred stock645645645645645645
Common stock777777
Additional paid in capital69,70269,70269,70269,70269,70269,702
Accumulated deficit(68,439)(68,545)(68,420)(68,876)(68,895)(68,842)
Total equity:1,9151,8101,9351,4781,4601,512
TOTAL LIABILITIES AND EQUITY:4,9934,7585,3085,1725,6835,723

Income Statement (P&L) ($ in thousands)

12/31/2025
TTM
6/30/2025
6/30/2024
6/30/2023
6/30/2022
6/30/2021
6/30/2020
Revenues12,04611,98212,18010,70310,4729,400
Cost of revenue(6,542)(6,852)(6,699)(6,096)(6,044)(12)
Cost of product and service sold(6,535)(6,835)(6,699)(6,096)(6,044) 
Provision for loan, lease, and other losses      (12)
Gross profit:5,5045,1305,4814,6074,4279,388
Operating expenses(5,371)(5,234)(5,003)(5,077)(4,461) 
Other undisclosed operating loss      (10,788)
Operating income (loss):133(104)479(470)(34)(1,400)
Nonoperating income (expense)(28)(21)(22)488(18)749
Other nonoperating income (expense)(5)  5063759
Interest and debt expense(23)(21)(22)(18)(22)(14)
Income (loss) from continuing operations before income taxes:83(146)435(0)(74)(664)
Income tax benefit     6610
Income (loss) from continuing operations:83(146)435(0)(8)(653)
Loss before gain (loss) on sale of properties:(0)(8)(653)
Net income (loss):83(146)435(0)(8)(653)
Other undisclosed net income (loss) attributable to parent23212218(44)3
Net income (loss) attributable to parent:106(125)45718(52)(650)
Preferred stock dividends and other adjustments(52)(52)(52)(52)(51)(52)
Undistributed earnings (loss) allocated to participating securities, basic(26) (184)   
Net income (loss) available to common stockholders, basic:28(177)222(34)(103)(702)
Convertible preferred dividends52525252  
Other undisclosed net income (loss) available to common stockholders, diluted(26)(52)132  52
Net income (loss) available to common stockholders, diluted:54(177)40518(103)(650)

Comprehensive Income ($ in thousands)

12/31/2025
TTM
6/30/2025
6/30/2024
6/30/2023
6/30/2022
6/30/2021
6/30/2020
Net income (loss):83(146)435(0)(8)(653)
Comprehensive income (loss), net of tax, attributable to parent:83(146)435(0)(8)(653)

Statements Sources

The financial statements are based on the Company's filings with the U.S. Securities and Exchange Commission (SEC) through the Electronic Data Gathering, Analysis, and Retrieval system (EDGAR). The information is derived from the 10-K and 10-Q reports submitted to the SEC in XBRL (eXtensible Business Reporting Language) format and presented according to the US GAAP Taxonomy. Please review the original filings for a more detailed information.

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