$ESMC
ESCALON MEDICAL CORP Stock $esmc

$esmc Overview Financials Valuation SEC Filings Company Website

2023 Q4 Form 10-K Financial Statement

#000086266823000022 Filed on October 13, 2023

Income Statement

Concept	2023 Q4	2023 Q2	2023
Revenue	$2.869M	$3.136M	$12.18M
YoY Change	-4.53%	7.71%	13.8%
Cost Of Revenue	$1.608M	$1.677M	$6.699M
YoY Change	-8.24%	18.54%	9.89%
Gross Profit	$1.261M	$1.458M	$5.481M
YoY Change	0.65%	-2.53%	18.98%
Gross Profit Margin	43.96%	46.5%	45.0%
Selling, General & Admin	$1.184M	$1.076M	$4.184M
YoY Change	11.52%	-12.57%	2.4%
% of Gross Profit	93.88%	73.78%	76.33%
Research & Development	$147.7K	$177.5K	$818.8K
YoY Change	-22.79%	-15.52%	-17.38%
% of Gross Profit	11.71%	12.17%	14.94%
Depreciation & Amortization	$12.15K	$10.78K	$45.20K
YoY Change	6.77%	-6.18%	-6.67%
% of Gross Profit	0.96%	0.74%	0.82%
Operating Expenses	$1.332M	$1.253M	$5.003M
YoY Change	6.28%	-13.0%	-1.46%
Operating Profit	-$70.52K	$204.9K	$478.5K
YoY Change	-2350900.0%	269.89%	-201.8%
Interest Expense	$5.797K	-$6.530K	$21.85K
YoY Change	-4.12%	21.83%	18.68%
% of Operating Profit		-3.19%	4.56%
Other Income/Expense, Net	-$5.797K	$0.00	-$21.72K
YoY Change	-4.12%		-104.45%
Pretax Income	-$76.32K	$198.4K	$456.8K
YoY Change	1163.58%	296.48%	2426.71%
Income Tax			$0.00
% Of Pretax Income			0.0%
Net Earnings	-$76.32K	$1.800K	$456.8K
YoY Change	1162.97%	-96.4%	2426.55%
Net Earnings / Revenue	-2.66%	0.06%	3.75%
Basic Earnings Per Share	-$0.01		$0.03
Diluted Earnings Per Share	-$0.01	$0.00	$0.03
COMMON SHARES
Basic Shares Outstanding	7.415M shares	7.415M shares	7.415M shares
Diluted Shares Outstanding	7.415M shares		13.56M shares

Balance Sheet

Concept	2023 Q4	2023 Q2	2023
SHORT-TERM ASSETS
Cash & Short-Term Investments	$390.4K	$889.7K	$889.7K
YoY Change	24.54%	49.81%	49.81%
Cash & Equivalents	$390.4K	$889.7K	$889.7K
Short-Term Investments
Other Short-Term Assets	$210.8K	$249.8K	$506.1K
YoY Change	22.49%	31.44%	13.42%
Inventory	$1.408M	$1.588M	$1.588M
Prepaid Expenses
Receivables	$1.904M	$1.654M	$1.654M
Other Receivables	$0.00	$0.00	$0.00
Total Short-Term Assets	$4.169M	$4.637M	$4.637M
YoY Change	9.32%	10.79%	10.79%
LONG-TERM ASSETS
Property, Plant & Equipment	$61.00K	$34.06K	$537.7K
YoY Change	53.6%	-35.31%	-36.06%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets	$62.79K	$62.79K	$62.79K
YoY Change	0.0%	0.0%	0.0%
Total Long-Term Assets	$536.9K	$670.5K	$670.5K
YoY Change	-35.15%	-32.03%	-32.03%
TOTAL ASSETS
Total Short-Term Assets	$4.169M	$4.637M	$4.637M
Total Long-Term Assets	$536.9K	$670.5K	$670.5K
Total Assets	$4.706M	$5.308M	$5.308M
YoY Change	1.39%	2.62%	2.62%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$987.5K	$1.206M	$1.206M
YoY Change	-25.28%	19.07%	19.07%
Accrued Expenses	$657.5K	$652.0K	$1.094M
YoY Change	-0.24%	-27.72%	-17.07%
Deferred Revenue
YoY Change
Short-Term Debt	$0.00	$0.00	$0.00
YoY Change	-100.0%	-100.0%	-100.0%
Long-Term Debt Due	$39.41K	$40.19K	$40.19K
YoY Change	1059.12%	1082.06%	1082.06%
Total Short-Term Liabilities	$2.544M	$2.853M	$2.853M
YoY Change	-14.12%	-4.96%	-4.96%
LONG-TERM LIABILITIES
Long-Term Debt	$285.9K	$306.0K	$306.0K
YoY Change	89.31%	99.41%	99.41%
Other Long-Term Liabilities	$39.27K	$214.1K	$214.1K
YoY Change	-89.6%		-60.26%
Total Long-Term Liabilities	$325.2K	$520.0K	$520.1K
YoY Change	-38.48%	-24.87%	-24.87%
TOTAL LIABILITIES
Total Short-Term Liabilities	$2.544M	$2.853M	$2.853M
Total Long-Term Liabilities	$325.2K	$520.0K	$520.1K
Total Liabilities	$2.869M	$3.373M	$3.373M
YoY Change	-17.81%	-8.69%	-8.69%
SHAREHOLDERS EQUITY
Retained Earnings	-$68.52M	-$68.42M
YoY Change	-0.99%	-0.7%
Common Stock	$7.415K	$7.415K
YoY Change	0.0%	0.0%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$1.837M	$1.935M	$1.935M
YoY Change
Total Liabilities & Shareholders Equity	$4.706M	$5.308M	$5.308M
YoY Change	1.39%	2.62%	2.62%

Cashflow Statement

Concept	2023 Q4	2023 Q2	2023
OPERATING ACTIVITIES
Net Income	-$76.32K	$1.800K	$456.8K
YoY Change	1162.97%	-96.4%	2426.55%
Depreciation, Depletion And Amortization	$12.15K	$10.78K	$45.20K
YoY Change	6.77%	-6.18%	-6.67%
Cash From Operating Activities	-$322.1K	$354.9K	$325.1K
YoY Change	-909.78%	-178.39%	-130.97%
INVESTING ACTIVITIES
Capital Expenditures	$21.96K	$0.00	$6.687K
YoY Change
Acquisitions
YoY Change
Other Investing Activities
YoY Change
Cash From Investing Activities	-$21.96K	$0.00	-$13.84K
YoY Change
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net			$3.105K
YoY Change			4.19%
Cash From Financing Activities	-10.27K	-9.520K	-$15.37K
YoY Change	633.57%	428.89%	121.77%
NET CHANGE
Cash From Operating Activities	-322.1K	354.9K	$325.1K
Cash From Investing Activities	-21.96K	0.000	-$13.84K
Cash From Financing Activities	-10.27K	-9.520K	-$15.37K
Net Change In Cash	-354.4K	345.4K	$295.9K
YoY Change	-1023.29%	-175.98%	-128.0%
FREE CASH FLOW
Cash From Operating Activities	-$322.1K	$354.9K	$325.1K
Capital Expenditures	$21.96K	$0.00	$6.687K
Free Cash Flow	-$344.1K	$354.9K	$318.5K
YoY Change	-964.98%	-178.39%	-130.33%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2023	dei	Document Type DocumentType	10-K
CY2023	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2023
CY2023	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	FY
CY2023	dei	Document Annual Report DocumentAnnualReport	true
CY2023	dei	Amendment Flag AmendmentFlag	false
CY2022Q2	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.001
CY2022Q2	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	35000000	shares
CY2022Q2	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	7415329	shares
CY2022Q2	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	7415329	shares
CY2022Q2	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.001
CY2022Q2	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	2000000	shares
CY2022Q2	us-gaap	Preferred Stock Shares Issued PreferredStockSharesIssued	2000000	shares
	us-gaap	Pension And Other Postretirement Benefit Contributions PensionAndOtherPostretirementBenefitContributions	8491	usd
CY2021Q2	us-gaap	Pension And Other Postretirement And Postemployment Benefit Plans Liabilities Current And Noncurrent PensionAndOtherPostretirementAndPostemploymentBenefitPlansLiabilitiesCurrentAndNoncurrent	792000	usd
CY2022	us-gaap	Gain Loss On Contract Termination GainLossOnContractTermination	758000	usd
CY2023	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--06-30
CY2023	dei	Auditor Name AuditorName	Marcum LLP
CY2023	dei	Auditor Location AuditorLocation	Marlton, New Jersey
CY2022	dei	Auditor Name AuditorName	Friedman LLP
CY2022	dei	Auditor Location AuditorLocation	Marlton, New Jersey
CY2023Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	889674	usd
CY2022Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	593869	usd
CY2023Q2	us-gaap	Restricted Cash Current RestrictedCashCurrent	256293	usd
CY2022Q2	us-gaap	Restricted Cash Current RestrictedCashCurrent	256165	usd
CY2023Q2	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	1653721	usd
CY2023Q2	us-gaap	Short Term Borrowings ShortTermBorrowings	0	usd
CY2022Q2	us-gaap	Short Term Borrowings ShortTermBorrowings	201575	usd
CY2022Q2	us-gaap	Notes Payable To Bank Current NotesPayableToBankCurrent	3401	usd
CY2022Q2	us-gaap	Secured Debt Current SecuredDebtCurrent	3105	usd
CY2022Q2	us-gaap	Accounts Payable Current AccountsPayableCurrent	1012451	usd
CY2022Q2	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	901996	usd
CY2022Q2	us-gaap	Interest Payable Current InterestPayableCurrent	112389	usd
CY2022Q2	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	304737	usd
CY2022Q2	us-gaap	Deferred Revenue Current DeferredRevenueCurrent	332383	usd
CY2022Q2	us-gaap	Liabilities Of Disposal Group Including Discontinued Operation Current LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent	129961	usd
CY2022Q2	us-gaap	Liabilities Current LiabilitiesCurrent	3001998	usd
CY2022Q2	us-gaap	Other Long Term Notes Payable OtherLongTermNotesPayable	3888	usd
CY2022Q2	us-gaap	Liabilities Noncurrent LiabilitiesNoncurrent	692222	usd
CY2022Q2	us-gaap	Liabilities Liabilities	3694220	usd
CY2022Q2	us-gaap	Preferred Stock Value PreferredStockValue	645000	usd
CY2022Q2	us-gaap	Common Stock Value CommonStockValue	7415	usd
CY2022Q2	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	69702043	usd
CY2022Q2	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-68876441	usd
CY2022Q2	us-gaap	Stockholders Equity StockholdersEquity	1478017	usd
CY2022Q2	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	5172237	usd
CY2022	us-gaap	Revenue From Contract With Customer Including Assessed Tax RevenueFromContractWithCustomerIncludingAssessedTax	10703070	usd
CY2022	us-gaap	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	4085982	usd
CY2022	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	990982	usd
CY2022	us-gaap	Costs And Expenses CostsAndExpenses	11173133	usd
CY2022	us-gaap	Operating Income Loss OperatingIncomeLoss	-470063	usd
CY2023	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	0	usd
CY2022	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	506305	usd
CY2023	us-gaap	Investment Income Interest InvestmentIncomeInterest	128	usd
CY2022	us-gaap	Investment Income Interest InvestmentIncomeInterest	245	usd
CY2023	us-gaap	Interest Expense InterestExpense	21845	usd
CY2022	us-gaap	Interest Expense InterestExpense	18406	usd
CY2023	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-21717	usd
CY2022	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	488144	usd
CY2023	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	0	usd
CY2022	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	0	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	456826	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	18081	usd
CY2023	us-gaap	Preferred Stock Dividends And Other Adjustments PreferredStockDividendsAndOtherAdjustments	51600	usd
CY2023	us-gaap	Preferred Stock Dividends And Other Adjustments PreferredStockDividendsAndOtherAdjustments	51600	usd
CY2023	us-gaap	Undistributed Earnings Loss Allocated To Participating Securities Basic UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic	183695	usd
CY2022	us-gaap	Undistributed Earnings Loss Allocated To Participating Securities Basic UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic	0	usd
CY2023	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	221531	usd
CY2022	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	-33519	usd
CY2023	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	0.03
CY2022	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.00
CY2023	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	0.03
CY2022	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-0.00
CY2023	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	7415329	shares
CY2022	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	7415329	shares
CY2023	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	13564202	shares
CY2022	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	13220202	shares
CY2022Q2	us-gaap	Stockholders Equity StockholdersEquity	1478017	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	456826	usd
CY2023Q2	us-gaap	Stockholders Equity StockholdersEquity	1934843	usd
CY2021Q2	us-gaap	Stockholders Equity StockholdersEquity	1459936	usd
CY2022Q2	us-gaap	Stockholders Equity StockholdersEquity	1478017	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	456826	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	18081	usd
CY2023	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	118000	usd
CY2022	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	155267	usd
CY2023	esmc	Increase In Inventory Reserve IncreaseInInventoryReserve	60000	usd
CY2022	esmc	Increase In Inventory Reserve IncreaseInInventoryReserve	0	usd
CY2023	us-gaap	Other Noncash Income Expense OtherNoncashIncomeExpense	0	usd
CY2022	us-gaap	Other Noncash Income Expense OtherNoncashIncomeExpense	506305	usd
CY2023	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	45202	usd
CY2022	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	48432	usd
CY2023	us-gaap	Other Operating Activities Cash Flow Statement OtherOperatingActivitiesCashFlowStatement	289557	usd
CY2022	us-gaap	Other Operating Activities Cash Flow Statement OtherOperatingActivitiesCashFlowStatement	279719	usd
CY2023	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	229971	usd
CY2022	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	615315	usd
CY2023	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	44034	usd
CY2022	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	187229	usd
CY2023	us-gaap	Increase Decrease In Other Current Assets IncreaseDecreaseInOtherCurrentAssets	59746	usd
CY2022	us-gaap	Increase Decrease In Other Current Assets IncreaseDecreaseInOtherCurrentAssets	2684	usd
CY2023	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	193059	usd
CY2022	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	-89674	usd
CY2023	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities	-250018	usd
CY2022	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities	218373	usd
CY2023	us-gaap	Increase Decrease In Operating Lease Liability IncreaseDecreaseInOperatingLeaseLiability	-304737	usd
CY2022	us-gaap	Increase Decrease In Operating Lease Liability IncreaseDecreaseInOperatingLeaseLiability	-290267	usd
CY2023	us-gaap	Increase Decrease In Deferred Revenue IncreaseDecreaseInDeferredRevenue	93844	usd
CY2022	us-gaap	Increase Decrease In Deferred Revenue IncreaseDecreaseInDeferredRevenue	-31317	usd
CY2023	us-gaap	Increase Decrease In Other Deferred Liability IncreaseDecreaseInOtherDeferredLiability	-42836	usd
CY2022	us-gaap	Increase Decrease In Other Deferred Liability IncreaseDecreaseInOtherDeferredLiability	-47006	usd
CY2023	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	325146	usd
CY2022	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-1049925	usd
CY2023	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	6687	usd
CY2022	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	0	usd
CY2023	us-gaap	Payments To Acquire Intangible Assets PaymentsToAcquireIntangibleAssets	7155	usd
CY2022	us-gaap	Payments To Acquire Intangible Assets PaymentsToAcquireIntangibleAssets	0	usd
CY2023	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-13842	usd
CY2022	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	0	usd
CY2023	us-gaap	Repayments Of Long Term Debt RepaymentsOfLongTermDebt	3105	usd
CY2022	us-gaap	Repayments Of Long Term Debt RepaymentsOfLongTermDebt	2980	usd
CY2023	us-gaap	Repayments Of Notes Payable RepaymentsOfNotesPayable	12266	usd
CY2022	us-gaap	Repayments Of Notes Payable RepaymentsOfNotesPayable	3951	usd
CY2023	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	-15371	usd
CY2022	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	-6931	usd
CY2023	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	295933	usd
CY2022	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-1056856	usd
CY2022Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	593869	usd
CY2022Q2	us-gaap	Restricted Cash RestrictedCash	256165	usd
CY2022Q2	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	850034	usd
CY2022Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	593869	usd
CY2021Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	1650970	usd
CY2022Q2	us-gaap	Restricted Cash RestrictedCash	256165	usd
CY2021Q2	us-gaap	Restricted Cash RestrictedCash	255920	usd
CY2022Q2	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	850034	usd
CY2021Q2	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	1906890	usd
CY2023	us-gaap	Interest Paid Net InterestPaidNet	22281	usd
CY2022	us-gaap	Interest Paid Net InterestPaidNet	18406	usd
CY2023	esmc	Record Ro Uassets RecordROUassets	0	usd
CY2022	esmc	Record Ro Uassets RecordROUassets	224417	usd
CY2023	esmc	Record Lease Liabilities RecordLeaseLiabilities	0	usd
CY2022	esmc	Record Lease Liabilities RecordLeaseLiabilities	224417	usd
CY2023	us-gaap	Nature Of Operations NatureOfOperations	Escalon Medical Corp. ("Escalon" or "Company") is a Pennsylvania corporation initially incorporated in California in 1987, and reincorporated in Pennsylvania in November 2001. Within this document, the “Company” collectively shall mean Escalon, which includes its division called "Trek" and its wholly owned subsidiaries: Sonomed, Inc. (“Sonomed”), Escalon Digital Solutions, Inc. (“EMI”), and Sonomed IP Holdings, Inc. The Company operates in the healthcare market, specializing in the development, manufacture, marketing and distribution of medical devices and pharmaceuticals in the area of ophthalmology. The Company and its products are subject to regulation and inspection by the United States Food and Drug Administration (the “FDA”). The FDA and other government authorities require extensive testing of new products prior to sale and have jurisdiction over the safety, efficacy and manufacture of products, as well as product labeling and marketing. The Company’s common stock trades on the OTCQB Market under the symbol “ESMC.”
CY2023	us-gaap	Use Of Estimates UseOfEstimates	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America ("US GAAP") requires management to make estimates and assumptions that impact the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
CY2023	esmc	Maximum Maturity Of Highly Liquid Investments Period MaximumMaturityOfHighlyLiquidInvestmentsPeriod	P90D
CY2023Q2	us-gaap	Restricted Cash RestrictedCash	256000	usd
CY2023Q2	us-gaap	Allowance For Doubtful Accounts Receivable AllowanceForDoubtfulAccountsReceivable	154000	usd
CY2022Q2	us-gaap	Allowance For Doubtful Accounts Receivable AllowanceForDoubtfulAccountsReceivable	236000	usd
CY2022Q2	us-gaap	Allowance For Doubtful Accounts Receivable AllowanceForDoubtfulAccountsReceivable	236349	usd
CY2021Q2	us-gaap	Allowance For Doubtful Accounts Receivable AllowanceForDoubtfulAccountsReceivable	100480	usd
CY2023	us-gaap	Valuation Allowances And Reserves Charged To Cost And Expense ValuationAllowancesAndReservesChargedToCostAndExpense	118000	usd
CY2022	us-gaap	Valuation Allowances And Reserves Charged To Cost And Expense ValuationAllowancesAndReservesChargedToCostAndExpense	155267	usd
CY2023	us-gaap	Allowance For Doubtful Accounts Receivable Recoveries AllowanceForDoubtfulAccountsReceivableRecoveries	113400	usd
CY2022	us-gaap	Allowance For Doubtful Accounts Receivable Recoveries AllowanceForDoubtfulAccountsReceivableRecoveries	0	usd
CY2023	us-gaap	Allowance For Doubtful Accounts Receivable Write Offs AllowanceForDoubtfulAccountsReceivableWriteOffs	87071	usd
CY2022	us-gaap	Allowance For Doubtful Accounts Receivable Write Offs AllowanceForDoubtfulAccountsReceivableWriteOffs	19398	usd
CY2023Q2	us-gaap	Allowance For Doubtful Accounts Receivable AllowanceForDoubtfulAccountsReceivable	153878	usd
CY2022Q2	us-gaap	Allowance For Doubtful Accounts Receivable AllowanceForDoubtfulAccountsReceivable	236349	usd
CY2023	us-gaap	Inventory Write Down InventoryWriteDown	-150000	usd
CY2023	esmc	Increase In Inventory Reserve IncreaseInInventoryReserve	60000	usd
CY2023	esmc	Inventory Reserve Change InventoryReserveChange	90000	usd
CY2023Q2	us-gaap	Inventory Raw Materials InventoryRawMaterials	882093	usd
CY2022Q2	us-gaap	Inventory Raw Materials InventoryRawMaterials	1010471	usd
CY2023Q2	us-gaap	Inventory Work In Process InventoryWorkInProcess	85575	usd
CY2022Q2	us-gaap	Inventory Work In Process InventoryWorkInProcess	138182	usd
CY2023Q2	us-gaap	Inventory Finished Goods InventoryFinishedGoods	880717	usd
CY2022Q2	us-gaap	Inventory Finished Goods InventoryFinishedGoods	805698	usd
CY2023Q2	us-gaap	Inventory Gross InventoryGross	1848385	usd
CY2022Q2	us-gaap	Inventory Gross InventoryGross	1954351	usd
CY2023Q2	us-gaap	Inventory Valuation Reserves InventoryValuationReserves	260396	usd
CY2022Q2	us-gaap	Inventory Valuation Reserves InventoryValuationReserves	350396	usd
CY2023Q2	us-gaap	Inventory Net InventoryNet	1587989	usd
CY2022Q2	us-gaap	Inventory Net InventoryNet	1603955	usd
CY2023Q2	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	945332	usd
CY2022Q2	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	938644	usd
CY2023Q2	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	911268	usd
CY2022Q2	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	885984	usd
CY2023Q2	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	34064	usd
CY2022Q2	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	52660	usd
CY2022Q2	us-gaap	Deferred Revenue DeferredRevenue	333000	usd
CY2021Q2	us-gaap	Deferred Revenue DeferredRevenue	364000	usd
CY2023	us-gaap	Deferred Revenue Additions DeferredRevenueAdditions	717000	usd
CY2022	us-gaap	Deferred Revenue Additions DeferredRevenueAdditions	692000	usd
CY2023	us-gaap	Deferred Revenue Revenue Recognized1 DeferredRevenueRevenueRecognized1	624000	usd
CY2022	us-gaap	Deferred Revenue Revenue Recognized1 DeferredRevenueRevenueRecognized1	722000	usd
CY2023Q2	us-gaap	Deferred Revenue DeferredRevenue	426000	usd
CY2022Q2	us-gaap	Deferred Revenue DeferredRevenue	333000	usd
CY2023Q2	us-gaap	Contract With Customer Liability ContractWithCustomerLiability	129000	usd
CY2022Q2	us-gaap	Contract With Customer Liability ContractWithCustomerLiability	213000	usd
CY2023	us-gaap	Contract With Customer Performance Obligation Satisfied In Previous Period ContractWithCustomerPerformanceObligationSatisfiedInPreviousPeriod	315000	usd
CY2022	us-gaap	Contract With Customer Performance Obligation Satisfied In Previous Period ContractWithCustomerPerformanceObligationSatisfiedInPreviousPeriod	362000	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	456826	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	18081	usd
CY2023	us-gaap	Preferred Stock Dividends Income Statement Impact PreferredStockDividendsIncomeStatementImpact	51600	usd
CY2022	us-gaap	Preferred Stock Dividends Income Statement Impact PreferredStockDividendsIncomeStatementImpact	51600	usd
CY2023	us-gaap	Undistributed Earnings Loss Allocated To Participating Securities Basic UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic	183695	usd
CY2022	us-gaap	Undistributed Earnings Loss Allocated To Participating Securities Basic UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic	0	usd
CY2023	us-gaap	Net Income Loss From Continuing Operations Available To Common Shareholders Basic NetIncomeLossFromContinuingOperationsAvailableToCommonShareholdersBasic	221531	usd
CY2022	us-gaap	Net Income Loss From Continuing Operations Available To Common Shareholders Basic NetIncomeLossFromContinuingOperationsAvailableToCommonShareholdersBasic	-33519	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	456826	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	18081	usd
CY2023	us-gaap	Convertible Preferred Dividends Net Of Tax ConvertiblePreferredDividendsNetOfTax	51600	usd
CY2022	us-gaap	Dilutive Securities Effect On Basic Earnings Per Share Other DilutiveSecuritiesEffectOnBasicEarningsPerShareOther	51600	usd
CY2023	us-gaap	Net Income Loss Available To Common Stockholders Diluted NetIncomeLossAvailableToCommonStockholdersDiluted	405226	usd
CY2022	us-gaap	Net Income Loss Available To Common Stockholders Diluted NetIncomeLossAvailableToCommonStockholdersDiluted	-33519	usd
CY2023	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	7415329	shares
CY2022	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	7415329	shares
CY2023	us-gaap	Incremental Common Shares Attributable To Conversion Of Preferred Stock IncrementalCommonSharesAttributableToConversionOfPreferredStock	6148873	shares
CY2022	us-gaap	Incremental Common Shares Attributable To Conversion Of Preferred Stock IncrementalCommonSharesAttributableToConversionOfPreferredStock	5804873	shares
CY2023	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	13564202	shares
CY2022	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	13220202	shares
CY2023	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	0.03
CY2022	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.00
CY2023	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	0.03
CY2022	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-0.00
CY2023	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	157000	shares
CY2022	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	157000	shares
CY2022Q2	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	901996	usd
CY2023Q2	esmc	Finitelivedtangibleassetsaccumulatedimpairment Finitelivedtangibleassetsaccumulatedimpairment	0	usd
CY2023Q2	esmc	Finitelivedtangibleassetsaccumulatedimpairment Finitelivedtangibleassetsaccumulatedimpairment	0	usd
CY2022Q2	esmc	Finitelivedtangibleassetsaccumulatedimpairment Finitelivedtangibleassetsaccumulatedimpairment	0	usd
CY2022Q2	esmc	Finitelivedtangibleassetsaccumulatedimpairment Finitelivedtangibleassetsaccumulatedimpairment	0	usd
CY2023Q2	us-gaap	Employee Related Liabilities Current EmployeeRelatedLiabilitiesCurrent	470896	usd
CY2022Q2	us-gaap	Employee Related Liabilities Current EmployeeRelatedLiabilitiesCurrent	445651	usd
CY2023Q2	us-gaap	Product Warranty Accrual Classified Current ProductWarrantyAccrualClassifiedCurrent	32078	usd
CY2022Q2	us-gaap	Product Warranty Accrual Classified Current ProductWarrantyAccrualClassifiedCurrent	32078	usd
CY2023Q2	us-gaap	Sales And Excise Tax Payable Current And Noncurrent SalesAndExciseTaxPayableCurrentAndNoncurrent	101103	usd
CY2022Q2	us-gaap	Sales And Excise Tax Payable Current And Noncurrent SalesAndExciseTaxPayableCurrentAndNoncurrent	100380	usd
CY2023Q2	us-gaap	Other Accrued Liabilities Current OtherAccruedLiabilitiesCurrent	47901	usd
CY2022Q2	us-gaap	Other Accrued Liabilities Current OtherAccruedLiabilitiesCurrent	323887	usd
CY2023Q2	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	651978	usd
CY2023Q1	us-gaap	Notes Payable NotesPayable	168313	usd
CY2022Q2	us-gaap	Other Notes Payable Current OtherNotesPayableCurrent	500000	usd
CY2023Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber	157000	shares
CY2022Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber	157000	shares
CY2022Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Weighted Average Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice	1.47
CY2021Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Weighted Average Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice	1.47
CY2023	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Gross ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross	0	shares
CY2023	us-gaap	Share Based Compensation Arrangements By Share Based Payment Award Options Grants In Period Weighted Average Exercise Price ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice	0
CY2022	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Gross ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross	0	shares
CY2022	us-gaap	Share Based Compensation Arrangements By Share Based Payment Award Options Grants In Period Weighted Average Exercise Price ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice	0
CY2023	us-gaap	Adjustments To Additional Paid In Capital Sharebased Compensation And Exercise Of Stock Options AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationAndExerciseOfStockOptions	0	usd
CY2023	us-gaap	Share Based Compensation Arrangements By Share Based Payment Award Options Exercises In Period Weighted Average Exercise Price ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice	0
CY2022	us-gaap	Adjustments To Additional Paid In Capital Sharebased Compensation And Exercise Of Stock Options AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationAndExerciseOfStockOptions	0	usd
CY2022	us-gaap	Share Based Compensation Arrangements By Share Based Payment Award Options Exercises In Period Weighted Average Exercise Price ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice	0
CY2023	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Forfeitures In Period ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod	0	shares
CY2023	us-gaap	Share Based Compensation Arrangements By Share Based Payment Award Options Forfeitures In Period Weighted Average Exercise Price ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice	0
CY2022	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Forfeitures In Period ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod	0	shares
CY2022	us-gaap	Share Based Compensation Arrangements By Share Based Payment Award Options Forfeitures In Period Weighted Average Exercise Price ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice	0
CY2023Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber	157000	shares
CY2023Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Weighted Average Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice	1.47
CY2022Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber	157000	shares
CY2022Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Weighted Average Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice	1.47
CY2023Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber	157000	shares
CY2023Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable Weighted Average Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice	1.47
CY2022Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber	157000	shares
CY2022Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable Weighted Average Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice	1.47
CY2023Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber	157000	shares
CY2023Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber	157000	shares
CY2022	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Weighted Average Grant Date Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue	0
CY2023	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Weighted Average Grant Date Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue	0
CY2023	us-gaap	Deferred Federal Income Tax Expense Benefit DeferredFederalIncomeTaxExpenseBenefit	64399	usd
CY2022	us-gaap	Deferred Federal Income Tax Expense Benefit DeferredFederalIncomeTaxExpenseBenefit	-82615	usd
CY2023	us-gaap	Deferred State And Local Income Tax Expense Benefit DeferredStateAndLocalIncomeTaxExpenseBenefit	30666	usd
CY2022	us-gaap	Deferred State And Local Income Tax Expense Benefit DeferredStateAndLocalIncomeTaxExpenseBenefit	-23605	usd
CY2023	us-gaap	Valuation Allowance Deferred Tax Asset Change In Amount ValuationAllowanceDeferredTaxAssetChangeInAmount	95065	usd
CY2022	us-gaap	Valuation Allowance Deferred Tax Asset Change In Amount ValuationAllowanceDeferredTaxAssetChangeInAmount	106220	usd
CY2023	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.2100
CY2022	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.2100
CY2023	us-gaap	Effective Income Tax Rate Reconciliation Deductions EffectiveIncomeTaxRateReconciliationDeductions	0.0000
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Deductions EffectiveIncomeTaxRateReconciliationDeductions	0.0000
CY2023	us-gaap	Effective Income Tax Rate Reconciliation Change In Deferred Tax Assets Valuation Allowance EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance	0.2100
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Change In Deferred Tax Assets Valuation Allowance EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance	0.2100
CY2023	us-gaap	Effective Income Tax Rate Continuing Operations EffectiveIncomeTaxRateContinuingOperations	0.0000
CY2022	us-gaap	Effective Income Tax Rate Continuing Operations EffectiveIncomeTaxRateContinuingOperations	0.0000
CY2023Q2	us-gaap	Deferred Tax Assets Operating Loss Carryforwards DeferredTaxAssetsOperatingLossCarryforwards	7028242	usd
CY2022Q2	us-gaap	Deferred Tax Assets Operating Loss Carryforwards DeferredTaxAssetsOperatingLossCarryforwards	7430299	usd
CY2023	us-gaap	Deferred Tax Expense From Stock Options Exercised DeferredTaxExpenseFromStockOptionsExercised	33877	usd
CY2022	us-gaap	Deferred Tax Expense From Stock Options Exercised DeferredTaxExpenseFromStockOptionsExercised	0	usd
CY2023Q2	us-gaap	Deferred Tax Assets Regulatory Assets And Liabilities DeferredTaxAssetsRegulatoryAssetsAndLiabilities	155111	usd
CY2022Q2	us-gaap	Deferred Tax Assets Regulatory Assets And Liabilities DeferredTaxAssetsRegulatoryAssetsAndLiabilities	0	usd
CY2023Q2	us-gaap	Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Allowance For Doubtful Accounts DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts	47391	usd
CY2022Q2	us-gaap	Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Allowance For Doubtful Accounts DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts	49633	usd
CY2023Q2	us-gaap	Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Employee Benefits DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsEmployeeBenefits	70084	usd
CY2022Q2	us-gaap	Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Employee Benefits DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsEmployeeBenefits	48969	usd
CY2023Q2	us-gaap	Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Reserves DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsReserves	107914	usd
CY2022Q2	us-gaap	Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Reserves DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsReserves	73583	usd
CY2023Q2	us-gaap	Deferred Tax Assets Property Plant And Equipment DeferredTaxAssetsPropertyPlantAndEquipment	290921	usd
CY2022Q2	us-gaap	Deferred Tax Assets Property Plant And Equipment DeferredTaxAssetsPropertyPlantAndEquipment	57628	usd
CY2023Q2	us-gaap	Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Warranty Reserves DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsWarrantyReserves	9879	usd
CY2022Q2	us-gaap	Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Warranty Reserves DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsWarrantyReserves	6736	usd
CY2023Q2	us-gaap	Deferred Tax Assets Gross DeferredTaxAssetsGross	7743419	usd
CY2022Q2	us-gaap	Deferred Tax Assets Gross DeferredTaxAssetsGross	7666848	usd
CY2023Q2	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	7554406	usd
CY2022Q2	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	7649471	usd
CY2023Q2	us-gaap	Deferred Tax Assets Net DeferredTaxAssetsNet	189013	usd
CY2022Q2	us-gaap	Deferred Tax Assets Net DeferredTaxAssetsNet	17377	usd
CY2023Q2	us-gaap	Deferred Tax Liabilities Property Plant And Equipment DeferredTaxLiabilitiesPropertyPlantAndEquipment	21554	usd
CY2022Q2	us-gaap	Deferred Tax Liabilities Property Plant And Equipment DeferredTaxLiabilitiesPropertyPlantAndEquipment	17377	usd
CY2023Q2	us-gaap	Deferred Tax Liabilities Leasing Arrangements DeferredTaxLiabilitiesLeasingArrangements	167459	usd
CY2022Q2	us-gaap	Deferred Tax Liabilities Leasing Arrangements DeferredTaxLiabilitiesLeasingArrangements	0	usd
CY2023Q2	us-gaap	Deferred Income Tax Liabilities DeferredIncomeTaxLiabilities	189013	usd
CY2022Q2	us-gaap	Deferred Income Tax Liabilities DeferredIncomeTaxLiabilities	17377	usd
CY2023Q2	us-gaap	Deferred Tax Assets Liabilities Net DeferredTaxAssetsLiabilitiesNet	0	usd
CY2022Q2	us-gaap	Deferred Tax Assets Liabilities Net DeferredTaxAssetsLiabilitiesNet	0	usd
CY2023Q2	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	7554406	usd
CY2023	us-gaap	Valuation Allowance Deferred Tax Asset Change In Amount ValuationAllowanceDeferredTaxAssetChangeInAmount	95065	usd
CY2022	us-gaap	Valuation Allowance Deferred Tax Asset Change In Amount ValuationAllowanceDeferredTaxAssetChangeInAmount	106220	usd
CY2023	us-gaap	Related Party Transaction Amounts Of Transaction RelatedPartyTransactionAmountsOfTransaction	645000	usd
CY2023Q2	us-gaap	Preferred Stock Shares Issued PreferredStockSharesIssued	2000000	shares
CY2023Q2	us-gaap	Interest Payable Current InterestPayableCurrent	112389	usd
CY2023	us-gaap	Common Stock Voting Rights CommonStockVotingRights	77.81
CY2023Q2	us-gaap	Convertible Preferred Stock Shares Issued Upon Conversion ConvertiblePreferredStockSharesIssuedUponConversion	2.15	shares
CY2023	us-gaap	Common Stock Conversion Basis CommonStockConversionBasis	4,300,000
CY2023Q2	esmc	Convertible Preferred Stock Percentage Of Outstanding Shares Of Common Stock Upon Conversion ConvertiblePreferredStockPercentageOfOutstandingSharesOfCommonStockUponConversion	0.3670
CY2021Q2	us-gaap	Dividends Payable Amount Per Share DividendsPayableAmountPerShare	0.0258
CY2023	us-gaap	Preferred Stock Amount Of Preferred Dividends In Arrears PreferredStockAmountOfPreferredDividendsInArrears	277331	usd
CY2023Q2	us-gaap	Dividends Payable Amount Per Share DividendsPayableAmountPerShare	0.1387
CY2022	us-gaap	Preferred Stock Amount Of Preferred Dividends In Arrears PreferredStockAmountOfPreferredDividendsInArrears	225731	usd
CY2022Q2	us-gaap	Dividends Payable Amount Per Share DividendsPayableAmountPerShare	0.1129
CY2022	us-gaap	Concentration Risk Supplier ConcentrationRiskSupplier	two
CY2022	dei	Auditor Firm AuditorFirmId	711
CY2023	us-gaap	Operating Lease Expense OperatingLeaseExpense	341136	usd
CY2022	us-gaap	Operating Lease Expense OperatingLeaseExpense	337774	usd
CY2023	us-gaap	Operating Lease Expense OperatingLeaseExpense	341136	usd
CY2022	us-gaap	Operating Lease Expense OperatingLeaseExpense	337774	usd
CY2023Q2	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	503647	usd
CY2022Q2	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	788257	usd
CY2023Q2	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	329638	usd
CY2022Q2	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	304737	usd
CY2023Q2	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	214103	usd
CY2022Q2	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	538794	usd
CY2023Q2	us-gaap	Lessee Operating Lease Liability Payments Due Next Twelve Months LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths	351042	usd
CY2023Q2	us-gaap	Lessee Operating Lease Liability Payments Due Year Two LesseeOperatingLeaseLiabilityPaymentsDueYearTwo	212415	usd
CY2023Q2	us-gaap	Lessee Operating Lease Liability Payments Due Year Three LesseeOperatingLeaseLiabilityPaymentsDueYearThree	3928	usd
CY2023Q2	us-gaap	Lessor Operating Lease Payments To Be Received Four Years LessorOperatingLeasePaymentsToBeReceivedFourYears	1200	usd
CY2023Q2	us-gaap	Lessor Operating Lease Payments To Be Received Five Years LessorOperatingLeasePaymentsToBeReceivedFiveYears	1200	usd
CY2023Q2	us-gaap	Lessor Operating Lease Payments To Be Received Thereafter LessorOperatingLeasePaymentsToBeReceivedThereafter	600	usd
CY2023Q2	us-gaap	Lessee Operating Lease Liability Payments Due LesseeOperatingLeaseLiabilityPaymentsDue	570385	usd
CY2023Q2	esmc	Interestportioninthefutureleasepayments Interestportioninthefutureleasepayments	26644	usd
CY2023Q2	esmc	Netpresentvalueofnewleasefuturepayments Netpresentvalueofnewleasefuturepayments	543741	usd
CY2023Q2	us-gaap	Operating Lease Weighted Average Remaining Lease Term1 OperatingLeaseWeightedAverageRemainingLeaseTerm1	P1Y8M1D
CY2022Q2	us-gaap	Operating Lease Weighted Average Remaining Lease Term1 OperatingLeaseWeightedAverageRemainingLeaseTerm1	P3Y4M6D
CY2023Q2	us-gaap	Operating Lease Weighted Average Discount Rate Percent OperatingLeaseWeightedAverageDiscountRatePercent	0.0569
CY2022Q2	us-gaap	Operating Lease Weighted Average Discount Rate Percent OperatingLeaseWeightedAverageDiscountRatePercent	0.0565
CY2023	dei	Auditor Firm AuditorFirmId	688

Files In Submission

Name	View Source	Status
esmc-20230630_def.xml	Edgar Link	unprocessable
esmc-20230630_lab.xml	Edgar Link	unprocessable
esmc-20230630_cal.xml	Edgar Link	unprocessable
esmc-20230630_pre.xml	Edgar Link	unprocessable
0000862668-23-000022-index-headers.html	Edgar Link	pending
0000862668-23-000022-index.html	Edgar Link	pending
0000862668-23-000022.txt	Edgar Link	pending
0000862668-23-000022-xbrl.zip	Edgar Link	pending
esmc-20230630.htm	Edgar Link	pending
esmc-20230630.xsd	Edgar Link	pending
esmc_20220630-10kex311.htm	Edgar Link	pending
esmc_20221630-10kex312.htm	Edgar Link	pending
esmc_20230630-10kex231.htm	Edgar Link	pending
esmc_20230630-10kex233.htm	Edgar Link	pending
esmc_20230630-10kex321.htm	Edgar Link	pending
esmc_20230630-10kex322.htm	Edgar Link	pending
Financial_Report.xlsx	Edgar Link	pending
MetaLinks.json	Edgar Link	pending
R1.htm	Edgar Link	pending
R10.htm	Edgar Link	pending
R11.htm	Edgar Link	pending
R12.htm	Edgar Link	pending
R13.htm	Edgar Link	pending
R14.htm	Edgar Link	pending
R15.htm	Edgar Link	pending
R16.htm	Edgar Link	pending
R17.htm	Edgar Link	pending
R18.htm	Edgar Link	pending
R19.htm	Edgar Link	pending
R2.htm	Edgar Link	pending
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$ESMC
ESCALON MEDICAL CORP Stock $esmc

2023 Q4 Form 10-K Financial Statement

#000086266823000022 Filed on October 13, 2023

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ESMC ESCALON MEDICAL CORP Stock $esmc

2023 Q4 Form 10-K Financial Statement

#000086266823000022 Filed on October 13, 2023

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ESMC
ESCALON MEDICAL CORP Stock $esmc