2024 Q3 Form 10-K Financial Statement

#000086266824000022 Filed on September 30, 2024

View on sec.gov

Income Statement

Concept 2024 Q3 2024 Q2 2024
Revenue $2.781M $3.472M $11.98M
YoY Change -5.56% 10.72% -1.63%
Cost Of Revenue $1.568M $2.000M $6.835M
YoY Change -4.89% 19.23% 2.04%
Gross Profit $1.213M $1.472M $5.146M
YoY Change -6.4% 0.94% -6.11%
Gross Profit Margin 43.62% 42.39% 42.95%
Selling, General & Admin $1.099M $1.161M $4.562M
YoY Change -0.08% 7.87% 9.04%
% of Gross Profit 90.61% 78.85% 88.66%
Research & Development $140.9K $173.0K $688.2K
YoY Change -33.45% -2.52% -15.95%
% of Gross Profit 11.61% 11.75% 13.37%
Depreciation & Amortization $10.63K $19.26K $46.02K
YoY Change -3.64% 78.66% 1.8%
% of Gross Profit 0.88% 1.31% 0.89%
Operating Expenses $1.240M $1.334M $5.251M
YoY Change -5.46% 6.4% 4.95%
Operating Profit -$26.96K $138.3K -$104.5K
YoY Change 72.27% -32.5% -121.83%
Interest Expense -$5.260K -$3.900K $20.79K
YoY Change -194.77% -40.28% -4.85%
% of Operating Profit -2.82%
Other Income/Expense, Net -$5.262K -$20.79K
YoY Change -5.19% -4.29%
Pretax Income -$32.22K $134.4K -$125.3K
YoY Change 51.98% -32.24% -127.42%
Income Tax $0.00 $0.00 $0.00
% Of Pretax Income 0.0%
Net Earnings -$32.22K $121.6K -$125.3K
YoY Change 51.99% 6654.44% -127.42%
Net Earnings / Revenue -1.16% 3.5% -1.05%
Basic Earnings Per Share -$0.01 -$0.02
Diluted Earnings Per Share -$0.01 $0.02 -$0.02
COMMON SHARES
Basic Shares Outstanding 7.415M shares 7.415M shares 7.415M shares
Diluted Shares Outstanding 7.415M shares 7.415M shares

Balance Sheet

Concept 2024 Q3 2024 Q2 2024
SHORT-TERM ASSETS
Cash & Short-Term Investments $229.7K $209.0K $209.0K
YoY Change -69.16% -76.5% -76.5%
Cash & Equivalents $486.2K $209.0K $209.0K
Short-Term Investments
Other Short-Term Assets $224.6K $194.1K $450.5K
YoY Change -22.37% -22.3% -10.98%
Inventory $1.806M $1.613M $1.613M
Prepaid Expenses
Receivables $1.931M $2.124M $2.124M
Other Receivables $0.00 $0.00 $0.00
Total Short-Term Assets $4.448M $4.397M $4.397M
YoY Change 2.83% -5.19% -5.19%
LONG-TERM ASSETS
Property, Plant & Equipment $43.16K $48.88K $248.9K
YoY Change -6.73% 43.49% -53.72%
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 $271.3K $361.1K $361.1K
YoY Change -55.0% -46.14% -46.14%
TOTAL ASSETS
Total Short-Term Assets $4.448M $4.397M $4.397M
Total Long-Term Assets $271.3K $361.1K $361.1K
Total Assets $4.719M $4.758M $4.758M
YoY Change -4.25% -10.36% -10.36%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $1.396M $1.357M $1.357M
YoY Change 23.71% 12.58% 12.58%
Accrued Expenses $589.2K $588.3K $867.0K
YoY Change -4.32% -9.76% -20.75%
Deferred Revenue
YoY Change
Short-Term Debt $0.00 $0.00 $0.00
YoY Change -100.0%
Long-Term Debt Due $41.56K $37.35K $37.35K
YoY Change 8.6% -7.07% -7.07%
Total Short-Term Liabilities $2.681M $2.669M $2.669M
YoY Change 2.94% -6.45% -6.45%
LONG-TERM LIABILITIES
Long-Term Debt $254.5K $271.3K $271.3K
YoY Change -13.51% -11.32% -11.32%
Other Long-Term Liabilities $5.810K $8.070K $8.070K
YoY Change -94.97% -96.23% -96.23%
Total Long-Term Liabilities $260.3K $279.4K $279.4K
YoY Change -36.49% -46.27% -46.27%
TOTAL LIABILITIES
Total Short-Term Liabilities $2.681M $2.669M $2.669M
Total Long-Term Liabilities $260.3K $279.4K $279.4K
Total Liabilities $2.942M $2.948M $2.948M
YoY Change -2.42% -12.59% -12.59%
SHAREHOLDERS EQUITY
Retained Earnings -$68.58M -$68.54M
YoY Change 0.2% 0.18%
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 $1.777M $1.810M $1.810M
YoY Change
Total Liabilities & Shareholders Equity $4.719M $4.758M $4.758M
YoY Change -4.25% -10.36% -10.36%

Cashflow Statement

Concept 2024 Q3 2024 Q2 2024
OPERATING ACTIVITIES
Net Income -$32.22K $121.6K -$125.3K
YoY Change 51.99% 6654.44% -127.42%
Depreciation, Depletion And Amortization $10.63K $19.26K $46.02K
YoY Change -3.64% 78.66% 1.8%
Cash From Operating Activities $33.33K -$339.9K -$602.8K
YoY Change -128.74% -195.76% -285.38%
INVESTING ACTIVITIES
Capital Expenditures $0.00 $9.250K $40.29K
YoY Change -100.0% 502.44%
Acquisitions
YoY Change
Other Investing Activities
YoY Change
Cash From Investing Activities $0.00 -$9.250K -$40.29K
YoY Change -100.0% 191.03%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net $3.860K
YoY Change 24.32%
Cash From Financing Activities -$12.63K -6.530K -$37.46K
YoY Change 20.1% -31.41% 143.68%
NET CHANGE
Cash From Operating Activities $33.33K -339.9K -$602.8K
Cash From Investing Activities $0.00 -9.250K -$40.29K
Cash From Financing Activities -$12.63K -6.530K -$37.46K
Net Change In Cash $20.70K -355.7K -$680.5K
YoY Change -114.29% -202.96% -329.95%
FREE CASH FLOW
Cash From Operating Activities $33.33K -$339.9K -$602.8K
Capital Expenditures $0.00 $9.250K $40.29K
Free Cash Flow $33.33K -$349.1K -$643.1K
YoY Change -124.82% -198.36% -301.93%

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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. <div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">    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.</span></div> The Company’s common stock trades on the OTCQB Market under the symbol “ESMC.”
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<div style="margin-top:9pt;text-align:justify;text-indent:24.75pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">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.</span></div>
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CY2023Q2 us-gaap Deferred Tax Liabilities Property Plant And Equipment
DeferredTaxLiabilitiesPropertyPlantAndEquipment
189013 usd
CY2024Q2 us-gaap Deferred Tax Liabilities Leasing Arrangements
DeferredTaxLiabilitiesLeasingArrangements
48535 usd
CY2023Q2 us-gaap Deferred Tax Liabilities Leasing Arrangements
DeferredTaxLiabilitiesLeasingArrangements
167459 usd
CY2024Q2 us-gaap Deferred Income Tax Liabilities
DeferredIncomeTaxLiabilities
59643 usd
CY2023Q2 us-gaap Deferred Income Tax Liabilities
DeferredIncomeTaxLiabilities
189013 usd
CY2024Q2 us-gaap Deferred Tax Assets Liabilities Net
DeferredTaxAssetsLiabilitiesNet
0 usd
CY2023Q2 us-gaap Deferred Tax Assets Liabilities Net
DeferredTaxAssetsLiabilitiesNet
0 usd
CY2024Q2 us-gaap Deferred Tax Assets Valuation Allowance
DeferredTaxAssetsValuationAllowance
7607765 usd
CY2024 us-gaap Valuation Allowance Deferred Tax Asset Change In Amount
ValuationAllowanceDeferredTaxAssetChangeInAmount
53359 usd
CY2023 us-gaap Valuation Allowance Deferred Tax Asset Change In Amount
ValuationAllowanceDeferredTaxAssetChangeInAmount
-95065 usd
CY2024 us-gaap Related Party Transaction Amounts Of Transaction
RelatedPartyTransactionAmountsOfTransaction
645000 usd
CY2024Q2 us-gaap Preferred Stock Shares Issued
PreferredStockSharesIssued
2000000 shares
CY2024Q2 us-gaap Interest Payable Current
InterestPayableCurrent
112389 usd
CY2024 us-gaap Common Stock Voting Rights
CommonStockVotingRights
77.81
CY2024Q2 us-gaap Convertible Preferred Stock Shares Issued Upon Conversion
ConvertiblePreferredStockSharesIssuedUponConversion
2.15 shares
CY2024 us-gaap Common Stock Conversion Basis
CommonStockConversionBasis
4,300,000
CY2024Q2 esmc Convertible Preferred Stock Percentage Of Outstanding Shares Of Common Stock Upon Conversion
ConvertiblePreferredStockPercentageOfOutstandingSharesOfCommonStockUponConversion
0.3670
CY2022Q2 us-gaap Dividends Payable Amount Per Share
DividendsPayableAmountPerShare
0.0258
CY2024 us-gaap Preferred Stock Amount Of Preferred Dividends In Arrears
PreferredStockAmountOfPreferredDividendsInArrears
329003 usd
CY2024Q2 us-gaap Dividends Payable Amount Per Share
DividendsPayableAmountPerShare
0.1645
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
CY2023 us-gaap Concentration Risk Supplier
ConcentrationRiskSupplier
two
CY2024 us-gaap Operating Lease Expense
OperatingLeaseExpense
339941 usd
CY2023 us-gaap Operating Lease Expense
OperatingLeaseExpense
341136 usd
CY2024 dei Auditor Firm
AuditorFirmId
688

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0000862668-24-000022.txt Edgar Link pending
0000862668-24-000022-xbrl.zip Edgar Link pending
esmc-20240630.htm Edgar Link pending
esmc-20240630.xsd Edgar Link pending
esmc_20240630-10kex231.htm Edgar Link pending
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esmc-20240630_htm.xml Edgar Link completed
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esmc-20240630_cal.xml Edgar Link unprocessable
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esmc-20240630_pre.xml Edgar Link unprocessable