Company research
ESCALON MEDICAL CORP
CIK 862668Updated Oct 14, 2026
SecurityESMC · OTC · equity
ESMC price & chart
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Recent filings
10-K filing
NT 10-K filing
10-Q filing
SCHEDULE 13G - filed by LPL Financial LLC regarding ESCALON MEDICAL CORP
10-Q filing
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Financials
FY 2026 · USDSource
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balance sheet · annual statements
| Line item | Q3 2026 | Q3 2025 | Q3 2024 | Q2 2026 | Q2 2025 | Q2 2024 | Q1 2026 | Q1 2025 | FY 2026 | FY 2025 | FY 2024 | FY 2023 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ASSETS | ||||||||||||
| AssetsUSD | 7,532,271Source | 5,215,366Source | 4,599,031Source | 4,980,001Source | 4,486,501Source | 4,706,263Source | 4,581,639Source | 4,719,116Source | 9,128,115Source | 4,993,059Source | 4,757,925Source | 5,307,951Source |
| Property, Plant and Equipment, NetUSD | 29,516Source | 34,348Source | 53,971Source | 32,427Source | 38,224Source | 60,995Source | 35,752Source | 43,163Source | 26,605Source | 34,589Source | 48,878Source | 34,064Source |
| Current assets: | ||||||||||||
| Cash and Cash Equivalents, at Carrying ValueUSD | 3,342,537Source | 540,908Source | 564,707Source | 337,434Source | 520,584Source | 390,441Source | 615,791Source | 229,696Source | 3,065,468Source | 545,835Source | 209,033Source | 889,674Source |
| Accounts Receivable, after Allowance for Credit Loss, CurrentUSD | 1,341,502Source | 2,128,795Source | 1,359,203Source | 2,237,636Source | 1,610,748Source | 1,904,157Source | 1,336,826Source | 1,931,391Source | 1,903,219Source | 1,502,895Source | 2,124,159Source | 1,653,721Source |
| Inventory, NetUSD | 1,657,651Source | 1,744,326Source | 1,804,929Source | 1,524,747Source | 1,719,083Source | 1,407,545Source | 1,746,324Source | 1,805,668Source | 1,733,984Source | 2,142,263Source | 1,613,118Source | 1,587,989Source |
| Assets, CurrentUSD | 6,566,531Source | 4,842,886Source | 4,151,829Source | 4,288,346Source | 4,303,550Source | 4,169,331Source | 4,222,583Source | 4,447,834Source | 7,011,926Source | 4,611,937Source | 4,396,828Source | 4,637,467Source |
| Operating Lease, Right-of-Use AssetUSD | 865,212Source | 240,639Source | 276,089Source | 576,652Source | 42,322Source | 352,989Source | 235,636Source | 120,801Source | 827,057Source | 253,953Source | 199,989Source | 503,647Source |
| LIABILITIES AND EQUITY | ||||||||||||
| LiabilitiesUSD | 3,385,903Source | 2,920,508Source | 2,923,855Source | 3,207,069Source | 2,463,115Source | 2,868,938Source | 2,906,384Source | 2,941,751Source | 3,200,382Source | 3,077,952Source | 2,948,343Source | 3,373,108Source |
| Stockholders’ equity: | ||||||||||||
| Preferred Stock, Value, IssuedUSD | 645,000Source | 645,000Source | 645,000Source | 645,000Source | 645,000Source | 645,000Source | 645,000Source | 645,000Source | 645,000Source | 645,000Source | 645,000Source | 645,000Source |
| Common Stock, Value, IssuedUSD | 7,415Source | 7,415Source | 7,415Source | 7,415Source | 7,415Source | 7,415Source | 7,415Source | 7,415Source | 7,415Source | 7,415Source | 7,415Source | 7,415Source |
| Additional Paid in CapitalUSD | 69,702,043Source | 69,702,043Source | 69,702,043Source | 69,702,043Source | 69,702,043Source | 69,702,043Source | 69,702,043Source | 69,702,043Source | 69,702,043Source | 69,702,043Source | 69,702,043Source | 69,702,043Source |
| Retained Earnings (Accumulated Deficit)USD | -66,208,090Source | -68,059,600Source | -68,679,282Source | -68,581,526Source | -68,331,072Source | -68,517,133Source | -68,679,203Source | -68,577,093Source | -64,426,725Source | -68,439,351Source | -68,544,876Source | -68,419,615Source |
| Stockholders' Equity Attributable to ParentUSD | 4,146,368Source | 2,294,858Source | 1,675,176Source | 1,772,932Source | 2,023,386Source | 1,837,325Source | 1,675,255Source | 1,777,365Source | 5,927,733Source | 1,915,107Source | 1,809,582Source | 1,934,843Source |
| Liabilities and EquityUSD | 7,532,271Source | 5,215,366Source | 4,599,031Source | 4,980,001Source | 4,486,501Source | 4,706,263Source | 4,581,639Source | 4,719,116Source | 9,128,115Source | 4,993,059Source | 4,757,925Source | 5,307,951Source |
| Current liabilities: | ||||||||||||
| Liabilities, CurrentUSD | 2,532,559Source | 2,518,645Source | 2,629,109Source | 2,602,655Source | 2,211,277Source | 2,543,741Source | 2,529,355Source | 2,681,453Source | 2,388,492Source | 2,685,248Source | 2,668,939Source | 2,853,059Source |
| Operating Lease, Liability, CurrentUSD | 153,768Source | 71,121Source | 282,950Source | 112,233Source | 35,706Source | 343,056Source | 76,381Source | 124,108Source | 159,351Source | 86,521Source | 207,966Source | 329,638Source |
| Accounts Payable, CurrentUSD | 897,168Source | 1,063,081Source | 1,118,057Source | 992,858Source | 891,782Source | 987,509Source | 1,180,382Source | 1,395,665Source | 928,562Source | 1,387,192Source | 1,357,222Source | 1,205,510Source |
| Operating Lease, Liability, NoncurrentUSD | 717,046Source | 169,652Source | 15,974Source | 467,204Source | 7,372Source | 39,265Source | 160,422Source | 5,811Source | 676,514Source | 168,015Source | 8,071Source | 214,103Source |
| Additional Financial Items | ||||||||||||
| Accrued Liabilities, CurrentUSD | 783,777Source | 763,256Source | 589,877Source | 748,065Source | 704,627Source | 657,543Source | 747,375Source | 589,184Source | 817,529Source | 633,422Source | 588,317Source | 651,978Source |
| Deferred Revenue, CurrentUSD | 490,131Source | — | — | 439,571Source | — | — | 277,468Source | — | 388,297Source | 327,919Source | 280,004Source | 426,227Source |
cash flow · annual statements
| Line item | Q4 2026 | Q4 2025 | Q3 2026 | Q3 2025 | Q2 2026 | Q2 2025 | Q1 2026 | Q1 2025 | FY 2026 | FY 2025 | FY 2024 | FY 2023 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cash flows from operating activities: | ||||||||||||
| Adjustments to reconcile net income to net cash provided by operating activities: | ||||||||||||
| Depreciation, Depletion and AmortizationUSD | — | — | — | — | — | — | 8,170Source | 10,627Source | 22,588Source | 37,819Source | 46,015Source | 45,202Source |
| Changes in operating assets and liabilities: | ||||||||||||
| Increase (Decrease) in Accounts ReceivableUSD | — | — | — | — | — | — | -255,391Source | -192,768Source | 338,501Source | -627,869Source | 454,018Source | 229,971Source |
| Increase (Decrease) in InventoriesUSD | — | — | — | — | — | — | -395,939Source | 192,550Source | -408,279Source | 486,307Source | 24,476Source | 44,034Source |
| Increase (Decrease) in Accounts PayableUSD | — | — | — | — | — | — | -206,810Source | 38,443Source | — | 29,970Source | 151,712Source | 193,059Source |
| Deferred Income Tax Expense (Benefit)USD | — | — | — | — | — | — | — | — | -1,139,449Source | — | — | — |
| Net Cash Provided by (Used in) Operating ActivitiesUSD | — | — | — | — | — | — | 85,008Source | 33,329Source | -402,604Source | 380,725Source | -602,771Source | 325,146Source |
| Cash flows from investing activities: | ||||||||||||
| Net Cash Provided by (Used in) Investing ActivitiesUSD | — | — | — | — | — | — | -4,421Source | 0Source | 2,795,579Source | -3,880Source | -40,285Source | -13,842Source |
| Payments to Acquire Property, Plant, and EquipmentUSD | — | — | — | — | — | — | 4,421Source | 0Source | 4,421Source | 3,880Source | 40,285Source | 6,687Source |
| Cash flows from financing activities: | ||||||||||||
| Net Cash Provided by (Used in) Financing ActivitiesUSD | — | — | — | — | — | — | -10,599Source | -12,634Source | -129,892Source | -39,915Source | -37,456Source | -15,371Source |
| Repayments of Long-term DebtUSD | — | — | — | — | — | — | 9,832Source | 11,815Source | 3,423Source | 3,382Source | 3,860Source | 3,105Source |
| Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate EffectUSD | — | — | — | — | — | — | 69,988Source | 20,695Source | 2,263,083Source | 336,930Source | -680,512Source | 295,933Source |
| Cash, Cash Equivalents, Restricted Cash and Restricted Cash EquivalentsUSD | — | — | 3,342,537Source | 797,426Source | 337,434Source | 777,070Source | 872,373Source | 486,150Source | 3,065,468Source | 802,385Source | 465,455Source | 1,145,967Source |
| Supplemental disclosure of cash flow information: | ||||||||||||
| Interest Paid, Excluding Capitalized Interest, Operating ActivitiesUSD | — | — | — | — | — | — | 4,336Source | 6,548Source | 8,316Source | 21,035Source | 20,991Source | 22,281Source |
| Income Taxes Paid, NetUSD | — | — | — | — | — | — | — | — | 5,728Source | — | — | — |
| Additional Financial Items | ||||||||||||
| Gain (Loss) on Disposition of Intangible AssetsUSD | — | — | 2,813,525Source | 0Source | — | — | — | — | 2,813,525Source | — | — | — |
| Income Tax Expense (Benefit)USD | — | — | 0Source | 0Source | 0Source | 0Source | 0Source | 0Source | -1,139,449Source | 0Source | 0Source | 0Source |
| InterestExpenseNonoperatingUSD | — | — | 3,204Source | 4,565Source | 776Source | 4,883Source | 4,304Source | 5,262Source | 7,459Source | 22,692Source | — | — |
| Inventory Write-downUSD | — | — | — | — | — | — | — | — | — | — | — | -150,000Source |
| Investment Income, InterestUSD | — | — | — | — | — | — | — | — | 2,128Source | — | — | 128Source |
| Net Income (Loss) Attributable to ParentUSD | — | — | 2,373,436Source | 271,472Source | 97,677Source | 246,021Source | -239,852Source | -32,217Source | 4,012,626Source | 105,525Source | -125,261Source | 456,826Source |
| Net Income (Loss) Available to Common Stockholders, BasicUSD | — | — | 1,206,405Source | 135,460Source | 43,787Source | 122,724Source | -252,858Source | -45,187Source | 2,012,326Source | 28,094Source | -176,933Source | 221,531Source |
| Nonoperating Income (Expense)USD | — | — | — | — | -1,061Source | -9,883Source | -37,101Source | -5,262Source | 2,827,942Source | -27,692Source | -20,785Source | -21,717Source |
| Operating Lease, ExpenseUSD | — | — | 49,694Source | 89,331Source | 36,116Source | 84,481Source | 24,157Source | 84,970Source | 168,308Source | 348,112Source | 339,941Source | 341,136Source |
| Other Nonoperating Income (Expense)USD | — | — | -17,622Source | 0Source | -285Source | -5,000Source | -32,797Source | 0Source | 21,876Source | -5,000Source | — | 0Source |
| Revenue from Contract with Customer, Including Assessed TaxUSD | — | — | 2,608,523Source | 3,474,192Source | 3,591,447Source | 3,220,556Source | 2,675,321Source | 2,781,346Source | 12,736,145Source | 12,046,148Source | 11,981,509Source | 12,180,221Source |
income statement · annual statements
| Line item | Q4 2026 | Q4 2025 | Q3 2026 | Q3 2025 | Q2 2026 | Q2 2025 | Q1 2026 | Q1 2025 | FY 2026 | FY 2025 | FY 2024 | FY 2023 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cost of RevenueUSD | — | — | 1,661,861Source | 1,874,287Source | 2,035,395Source | 1,646,575Source | 1,554,579Source | 1,568,188Source | 7,166,609Source | 6,535,090Source | 6,835,317Source | 6,698,858Source |
| Selling, General and Administrative ExpenseUSD | — | — | 1,336,017Source | 1,159,113Source | 1,326,132Source | 1,162,137Source | 1,107,395Source | 1,099,254Source | 5,022,813Source | 4,624,711Source | 4,562,479Source | 4,184,051Source |
| Operating Income (Loss)USD | — | — | -419,263Source | 276,037Source | 98,738Source | 255,904Source | -202,751Source | -26,955Source | 45,235Source | 133,217Source | -104,476Source | 478,543Source |
| Other Nonoperating Income (Expense)USD | — | — | -17,622Source | 0Source | -285Source | -5,000Source | -32,797Source | 0Source | 21,876Source | -5,000Source | — | 0Source |
| Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling InterestUSD | — | — | — | — | — | — | — | — | 2,873,177Source | — | — | — |
| Income Tax Expense (Benefit)USD | — | — | 0Source | 0Source | 0Source | 0Source | 0Source | 0Source | -1,139,449Source | 0Source | 0Source | 0Source |
| Net Income (Loss) Attributable to ParentUSD | — | — | 2,373,436Source | 271,472Source | 97,677Source | 246,021Source | -239,852Source | -32,217Source | 4,012,626Source | 105,525Source | -125,261Source | 456,826Source |
| Earnings Per Share, BasicUSD per share | — | — | 0.16Source | 0.02Source | 0.01Source | 0.02Source | -0.03Source | -0.01Source | 0.27Source | 0Source | -0.02Source | 0.03Source |
| Earnings Per Share, DilutedUSD per share | — | — | 0.16Source | 0.02Source | 0.01Source | 0.02Source | -0.03Source | -0.01Source | 0.27Source | 0Source | -0.02Source | 0.03Source |
| Weighted Average Number of Shares Outstanding, Basicshares | — | — | 7,415,329Source | 7,415,329Source | 7,415,329Source | 7,415,329Source | 7,415,329Source | 7,415,329Source | 7,415,329Source | 7,415,329Source | 7,415,329Source | 7,415,329Source |
| Weighted Average Number of Shares Outstanding, Dilutedshares | — | — | 14,510,436Source | 14,166,217Source | 14,423,729Source | 14,081,616Source | 7,415,329Source | 7,415,329Source | 14,596,202Source | 14,252,202Source | 7,415,329Source | 13,564,202Source |
| Interest Expense (non-operating)USD | — | — | 3,204Source | 4,565Source | 776Source | 4,883Source | 4,304Source | 5,262Source | 7,459Source | 22,692Source | — | — |
| Additional Financial Items | ||||||||||||
| Costs and ExpensesUSD | — | — | 3,027,786Source | 3,198,155Source | 3,492,709Source | 2,964,652Source | 2,878,072Source | 2,808,301Source | 12,690,910Source | 11,912,931Source | 12,085,985Source | 11,701,678Source |
| Current Income Tax Expense (Benefit)USD | — | — | — | — | — | — | — | — | 0Source | — | — | — |
| Income (Loss) from Continuing Operations before Income Taxes, DomesticUSD | — | — | — | — | — | — | — | — | 2,873,177Source | — | — | — |
| Interest ExpenseUSD | — | — | — | — | — | — | — | — | — | — | 20,785Source | 21,845Source |
| Investment Income, InterestUSD | — | — | — | — | — | — | — | — | 2,128Source | — | — | 128Source |
| Net Income (Loss) Available to Common Stockholders, BasicUSD | — | — | 1,206,405Source | 135,460Source | 43,787Source | 122,724Source | -252,858Source | -45,187Source | 2,012,326Source | 28,094Source | -176,933Source | 221,531Source |
| Net Income (Loss) from Continuing Operations Available to Common Shareholders, BasicUSD | — | — | 1,206,405Source | 135,460Source | 43,787Source | 122,724Source | -252,858Source | -45,187Source | 2,012,326Source | 28,094Source | -176,933Source | 221,531Source |
| Nonoperating Income (Expense)USD | — | — | — | — | -1,061Source | -9,883Source | -37,101Source | -5,262Source | 2,827,942Source | -27,692Source | -20,785Source | -21,717Source |
| Operating Lease, ExpenseUSD | — | — | 49,694Source | 89,331Source | 36,116Source | 84,481Source | 24,157Source | 84,970Source | 168,308Source | 348,112Source | 339,941Source | 341,136Source |
| Preferred Stock Dividends and Other AdjustmentsUSD | — | — | 12,723Source | 12,689Source | 13,006Source | 12,970Source | 13,006Source | 12,970Source | 51,600Source | 51,528Source | 51,672Source | 51,600Source |
| Preferred Stock Dividends, Income Statement ImpactUSD | — | — | 12,723Source | 12,689Source | 13,006Source | 12,970Source | 13,006Source | 12,970Source | 51,600Source | 51,528Source | 51,672Source | 51,600Source |
| Research and Development ExpenseUSD | — | — | 29,908Source | 164,755Source | 131,182Source | 155,940Source | 216,098Source | 140,859Source | 501,488Source | 753,130Source | 688,189Source | 818,769Source |
| Revenue from Contract with Customer, Including Assessed TaxUSD | — | — | 2,608,523Source | 3,474,192Source | 3,591,447Source | 3,220,556Source | 2,675,321Source | 2,781,346Source | 12,736,145Source | 12,046,148Source | 11,981,509Source | 12,180,221Source |
| Undistributed Earnings (Loss) Allocated to Participating Securities, BasicUSD | — | — | 1,154,308Source | 123,323Source | 40,884Source | 110,327Source | — | — | 1,948,700Source | 25,903Source | 0Source | 183,695Source |
| Total Revenue | — | — | — | —Source | — | —Source | — | — | — | — | — | — |
| Interest Expense, Debt | — | — | — | —Source | — | —Source | — | —Source | — | — | — | — |
Filing attachments
ea027437901ex99-1_escalon.htm · 8-K · 2026-01-29
Exhibit 99.1 ESCALON MEDICAL CORP. UNAUDITED PRO FORMA CONDENSED CONSOLIDATED FINANCIAL STATEMENTS Introductory Note On January 23, 2026, Escalon Medical Corp., a Pennsylvania corporation (the “Company”, “we” or “our”) consummated the transactions contemplated by that certain Asset Purchase Agreement by and between the Company and Optos Public Limited Company, a company incorporated in Scotland (“Optos”) (as amended, the “Asset Purchase Agreement”). Pursuant to the Asset Purchase Agreement, …
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