Escalon Medical Corp
Escalon Medical Corp. engages in the development, manufacturing, marketing, and distribution of medical devices and pharmaceuticals for ophthalmic applications in the United States and internationally. It offers A-Scan, which provides information about the internal structure of the eye; B-Scan, a diagnostic tool that supplies information to physicians where the media within the eye are cloudy or … Read more
Escalon Medical Corp (ESMC) - Net Assets
Latest net assets as of September 2025: $1.68 Million USD
Based on the latest financial reports, Escalon Medical Corp (ESMC) has net assets worth $1.68 Million USD as of September 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($4.58 Million) and total liabilities ($2.91 Million). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $1.68 Million |
| % of Total Assets | 36.56% |
| Annual Growth Rate | -4.07% |
| 5-Year Change | 31.18% |
| 10-Year Change | 0.24% |
| Growth Volatility | 108.14 |
Escalon Medical Corp - Net Assets Trend (2000–2025)
This chart illustrates how Escalon Medical Corp's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Escalon Medical Corp (2000–2025)
The table below shows the annual net assets of Escalon Medical Corp from 2000 to 2025.
| Year | Net Assets | Change |
|---|---|---|
| 2025-06-30 | $1.92 Million | +5.83% |
| 2024-06-30 | $1.81 Million | -6.47% |
| 2023-06-30 | $1.93 Million | +30.91% |
| 2022-06-30 | $1.48 Million | +1.24% |
| 2021-06-30 | $1.46 Million | -3.44% |
| 2020-06-30 | $1.51 Million | -30.07% |
| 2019-06-30 | $2.16 Million | -10.36% |
| 2018-06-30 | $2.41 Million | +103.81% |
| 2017-06-30 | $1.18 Million | -38.05% |
| 2016-06-30 | $1.91 Million | -36.10% |
| 2015-06-30 | $2.99 Million | -13.68% |
| 2014-06-30 | $3.46 Million | -9.54% |
| 2013-06-30 | $3.83 Million | +493.76% |
| 2012-06-30 | $644.87K | -89.58% |
| 2011-06-30 | $6.19 Million | -48.69% |
| 2010-06-30 | $12.06 Million | -3.01% |
| 2009-06-30 | $12.44 Million | -49.29% |
| 2008-06-30 | $24.53 Million | -37.75% |
| 2007-06-30 | $39.41 Million | +19.05% |
| 2006-06-30 | $33.10 Million | -4.11% |
| 2005-06-30 | $34.52 Million | +47.13% |
| 2004-06-30 | $23.46 Million | +162.46% |
| 2003-06-30 | $8.94 Million | +24.27% |
| 2002-06-30 | $7.19 Million | +17.78% |
| 2001-06-30 | $6.11 Million | +12.78% |
| 2000-06-30 | $5.42 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Escalon Medical Corp's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have decreased by 6843935100.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (June 2025)
| Component | Amount | Percentage |
|---|---|---|
| Other Components | $70.35 Million | 3673.66% |
| Total Equity | $1.92 Million | 100.00% |
Escalon Medical Corp Competitors by Market Cap
The table below lists competitors of Escalon Medical Corp ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Hutchison Telecommunications (Australia) Ltd
AU:HTA
|
$1.16 Million |
|
Leveljump Healthcare Corp
OTCQB:JMPHF
|
$1.16 Million |
|
Graphene & Solar Technologies Limited
PINK:GSTX
|
$1.17 Million |
|
Akash Infra-Projects Limited
NSE:AKASH
|
$1.17 Million |
|
Commander Resources Ltd
PINK:CMDRF
|
$1.16 Million |
|
JADE ROAD INVESTMENTS LTD
F:1CP0
|
$1.16 Million |
|
SUREFIRE RES
F:GBL
|
$1.16 Million |
|
Blue Chip India Limited
NSE:BLUECHIP
|
$1.16 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Escalon Medical Corp's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 1,809,582 to 1,915,107, a change of 105,525 (5.8%).
- Net income of 105,525 contributed positively to equity growth.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $105.53K | +5.51% |
| Total Change | $- | 5.83% |
Book Value vs Market Value Analysis
This analysis compares Escalon Medical Corp's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 0.62x
- The company is trading below its book value, potentially indicating the market believes the assets are overvalued on the balance sheet or anticipates future losses.
- The price-to-book ratio has increased from 0.35x to 0.62x over the analyzed period, suggesting growing market confidence.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2014-06-30 | $0.46 | $0.16 | x |
| 2015-06-30 | $0.40 | $0.16 | x |
| 2016-06-30 | $0.25 | $0.16 | x |
| 2017-06-30 | $0.16 | $0.16 | x |
| 2018-06-30 | $0.33 | $0.16 | x |
| 2019-06-30 | $0.29 | $0.16 | x |
| 2020-06-30 | $0.20 | $0.16 | x |
| 2021-06-30 | $0.20 | $0.16 | x |
| 2022-06-30 | $0.20 | $0.16 | x |
| 2023-06-30 | $0.26 | $0.16 | x |
| 2024-06-30 | $0.24 | $0.16 | x |
| 2025-06-30 | $0.26 | $0.16 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Escalon Medical Corp utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 5.51%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 0.88%
- • Asset Turnover: 2.41x
- • Equity Multiplier: 2.61x
- Recent ROE (5.51%) is above the historical average (-46.92%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2001 | 9.69% | 4.98% | 0.67x | 2.91x | $-18.70K |
| 2002 | 13.61% | 8.11% | 0.71x | 2.35x | $259.70K |
| 2003 | 19.15% | 12.81% | 0.79x | 1.89x | $818.10K |
| 2004 | 11.69% | 18.63% | 0.50x | 1.26x | $395.90K |
| 2005 | 7.09% | 9.09% | 0.67x | 1.16x | $-1.00 Million |
| 2007 | 15.01% | 20.23% | 0.65x | 1.14x | $1.97 Million |
| 2012 | -921.87% | -24.32% | 2.51x | 15.12x | $-6.01 Million |
| 2013 | 68.54% | 22.83% | 1.58x | 1.90x | $2.24 Million |
| 2014 | -11.02% | -3.09% | 1.61x | 2.21x | $-728.27K |
| 2015 | -18.10% | -4.12% | 2.01x | 2.19x | $-840.24K |
| 2016 | -60.27% | -9.95% | 2.09x | 2.89x | $-1.34 Million |
| 2017 | -61.41% | -6.47% | 2.25x | 4.21x | $-845.25K |
| 2018 | 24.20% | 5.12% | 2.10x | 2.25x | $342.45K |
| 2019 | -11.56% | -2.60% | 1.88x | 2.37x | $-466.24K |
| 2020 | -43.01% | -6.92% | 1.64x | 3.78x | $-801.48K |
| 2021 | -3.56% | -0.50% | 1.84x | 3.89x | $-198.02K |
| 2022 | 1.22% | 0.17% | 2.07x | 3.50x | $-129.72K |
| 2023 | 23.61% | 3.75% | 2.29x | 2.74x | $263.34K |
| 2024 | -6.92% | -1.05% | 2.52x | 2.63x | $-306.22K |
| 2025 | 5.51% | 0.88% | 2.41x | 2.61x | $-85.99K |
Industry Comparison
This section compares Escalon Medical Corp's net assets metrics with peer companies in the Medical Devices industry.
Industry Context
- Industry: Medical Devices
- Average net assets among peers: $694,749,556
- Average return on equity (ROE) among peers: -25.46%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Escalon Medical Corp (ESMC) | $1.68 Million | 9.69% | 1.73x | $1.16 Million |
| Advanced Biomedical Technologies Inc (ABMT) | $-4.46 Million | 0.00% | 0.00x | $14.18K |
| Abbott Laboratories (ABT) | $4.82 Billion | 39.04% | 1.31x | $191.37 Billion |
| Acarix AB (publ) (ACIXF) | $1.93 Million | -127.02% | 0.21x | $26.42 Million |
| Adagio Medical Holdings, Inc Common Stock (ADGM) | $-72.62 Million | 0.00% | 0.00x | $4.05 Million |
| Adm Tronics Unltd (ADMT) | $-12.69K | 0.00% | 0.00x | $3.17 Million |
| Aethlon Medical Inc (AEMD) | $-3.07 Million | 0.00% | 0.00x | $2.79 Million |
| Acutus Medical Inc (AFIB) | $126.58 Million | -80.56% | 0.52x | $732.88K |
| Adapthealth Corp (AHCO) | $2.07 Billion | 7.56% | 1.54x | $914.25 Million |
| Allied Healthcare Products Inc. (AHPIQ) | $8.88 Million | -33.95% | 1.22x | $726.24 |
| 20/20 Biolabs, Inc. Common Stock (AIDX) | $3.39 Million | -59.65% | 0.38x | $9.18 Million |