Escalon Medical Corp.: 10-Q filed 2013-05-10

Name: Escalon Medical Corp.: 10-Q filed 2013-05-10
Creator: Escalon Medical Corp.

What Escalon Medical Corp. reported in its quarterly report filed 2013-05-10 (fiscal Q3 2013): 39 published measures, 108 facts as tagged in accession 0000862668-13-000004.

This filing

Form: 10-Q (quarterly report)
Filed: 2013-05-10
Fiscal period: fiscal Q3 2013
Accession: 0000862668-13-000004 on SEC EDGAR

Values are as tagged in this filing. A later filing can restate them; each measure links to its history page, which shows the latest-filed value per period. All Escalon Medical Corp. filings.

Reported measures

Total assets

Resources recognized on the balance sheet. Book assets are not the market value of the business.

Period	Value	Unit	Days
At 2013-03-31	7,604,773	USD
At 2012-06-30	9,750,465	USD

Total liabilities

Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.

Period	Value	Unit	Days
At 2013-03-31	3,135,396	USD
At 2012-06-30	9,105,600	USD

Stockholders equity

The reported residual interest after liabilities. It is an accounting amount, not market capitalization.

Period	Value	Unit	Days
At 2013-03-31	4,469,377	USD
At 2012-06-30	644,865	USD

Cash and cash equivalents

Cash and qualifying short-term liquid investments under the filer’s accounting policy. Restricted cash and longer-term investments may be reported separately.

Period	Value	Unit
At 2013-03-31	3,283,494	USD
At 2012-06-30	890,623	USD
At 2012-03-31	562,880	USD
At 2010-06-30	1,684,746	USD

Net income or loss

Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.

Period	Value	Unit	Days
2013-01-01 to 2013-03-31	-285,864	USD	90
2012-07-01 to 2013-03-31	3,274,082	USD	274
2012-01-01 to 2012-03-31	-639,786	USD	91
2011-07-01 to 2012-03-31	-4,964,435	USD	275

Operating cash flow

Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.

Period	Value	Unit	Days
2012-07-01 to 2013-03-31	-1,311,031	USD	274
2011-07-01 to 2012-03-31	-1,217,817	USD	275

Capital expenditure payments

Cash payments to acquire property, plant and equipment. This taxonomy concept does not capture every form of investment or acquisition.

Period	Value	Unit	Days
2011-07-01 to 2012-03-31	-53,598	USD	275

Financing cash flow

Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.

Period	Value	Unit	Days
2012-07-01 to 2013-03-31	-2,787,480	USD	274
2011-07-01 to 2012-03-31	144,205	USD	275

Investing cash flow

Net cash from investing activities, including asset purchases, disposals and investment transactions. This differs from capital expenditure payments alone.

Period	Value	Unit	Days
2012-07-01 to 2013-03-31	6,491,382	USD	274
2011-07-01 to 2012-03-31	-66,723	USD	275

Retained earnings or deficit

Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.

Period	Value	Unit	Days
At 2013-03-31	-65,074,729	USD
At 2012-06-30	-68,348,811	USD

Basic weighted-average shares

Time-weighted shares used for basic earnings per share. This denominator differs from shares outstanding at a single reporting date.

Period	Value	Unit	Days
2013-01-01 to 2013-03-31	7,526,430	shares	90
2012-07-01 to 2013-03-31	7,526,430	shares	274
2012-01-01 to 2012-03-31	7,526,430	shares	91
2011-07-01 to 2012-03-31	7,526,430	shares	275

Diluted weighted-average shares

Weighted-average shares used for diluted earnings per share. Potential shares are included under the applicable dilution rules, not simply added to outstanding shares.

Period	Value	Unit	Days
2013-01-01 to 2013-03-31	7,526,430	shares	90
2012-07-01 to 2013-03-31	7,526,430	shares	274
2012-01-01 to 2012-03-31	7,526,430	shares	91
2011-07-01 to 2012-03-31	7,526,430	shares	275

Basic earnings per share

Reported earnings or loss per basic common share or unit. Inspect attribution, share classes and restatements before comparing periods. This is not a market return.

Period	Value	Unit	Days
2013-01-01 to 2013-03-31	-0.04	USD/shares	90
2012-07-01 to 2013-03-31	0.44	USD/shares	274
2012-01-01 to 2012-03-31	-0.09	USD/shares	91
2011-07-01 to 2012-03-31	-0.66	USD/shares	275

Diluted earnings per share

Reported earnings or loss per share under dilution rules. Antidilutive instruments may be excluded. A diluted value can equal the basic value without implying no potential dilution.

Period	Value	Unit	Days
2013-01-01 to 2013-03-31	-0.04	USD/shares	90
2012-07-01 to 2013-03-31	0.44	USD/shares	274
2012-01-01 to 2012-03-31	-0.09	USD/shares	91
2011-07-01 to 2012-03-31	-0.66	USD/shares	275

Income tax expense or benefit

Current and deferred income tax expense or benefit for continuing operations. This accounting expense differs from cash taxes paid.

Period	Unit	Days
2012-07-01 to 2013-03-31	USD	274
2012-01-01 to 2012-03-31	USD	91
2011-07-01 to 2012-03-31	USD	275

Net property, plant and equipment

Carrying amount of property, plant and equipment after accumulated depreciation, depletion and amortization. It is not replacement cost or market value.

Period	Value	Unit	Days
At 2013-03-31	12,859	USD
At 2012-06-30	12,954	USD

Operating income or loss

Operating revenue less operating expenses for the reporting period. It excludes items outside the reported operating result and is not free cash flow.

Period	Value	Unit	Days
2013-01-01 to 2013-03-31	-294,865	USD	90
2012-07-01 to 2013-03-31	-781,847	USD	274
2012-01-01 to 2012-03-31	-263,799	USD	91
2011-07-01 to 2012-03-31	-707,350	USD	275

Current assets

Assets classified as current under the normal operating cycle or one-year boundary. Not all current assets can be converted immediately into cash.

Period	Value	Unit	Days
At 2013-03-31	6,854,581	USD
At 2012-06-30	7,880,743	USD

Interest expense

Borrowing costs recognized as interest expense. This is distinct from cash interest paid and may not include every capitalized borrowing cost.

Period	Value	Unit	Days
2013-01-01 to 2013-03-31	0	USD	90
2012-07-01 to 2013-03-31	79,479	USD	274
2012-01-01 to 2012-03-31	75,203	USD	91
2011-07-01 to 2012-03-31	243,772	USD	275

Current liabilities

Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.

Period	Value	Unit	Days
At 2013-03-31	2,120,580	USD
At 2012-06-30	8,063,348	USD

Current accounts payable

Current amounts owed to suppliers for goods and services received. This is one component of current liabilities, not all accrued obligations.

Period	Value	Unit	Days
At 2013-03-31	863,815	USD
At 2012-06-30	660,274	USD

Goodwill carrying amount

Recognized goodwill remaining after accumulated impairment. It arises from business combinations and does not measure the current value of the company’s brand.

Period	Value	Unit	Days
At 2013-03-31	125,027	USD
At 2012-06-30	125,027	USD

Net finite-lived intangible assets

Finite-lived intangible assets after amortization. This excludes goodwill and should not be combined with indefinite-lived intangible assets without checking scope.

Period	Value	Unit	Days
At 2013-03-31	7,300	USD
At 2012-06-30	14,852	USD

Net current accounts receivable

Current customer receivables after the allowance for credit loss. The balance is not cash collected or a guarantee of collection.

Period	Value	Unit	Days
At 2013-03-31	1,380,053	USD
At 2012-06-30	1,343,823	USD

Net inventory

Inventory carrying amount after applicable valuation and LIFO reserves. It does not establish realizable selling proceeds or inventory turnover without other inputs.

Period	Value	Unit	Days
At 2013-03-31	2,011,660	USD
At 2012-06-30	1,434,260	USD

Selling, general and administrative expense

Selling and general administrative costs reported under this concept. It is an expense category, not a substitute for total operating expenses.

Period	Value	Unit	Days
2013-01-01 to 2013-03-31	1,409,274	USD	90
2012-07-01 to 2013-03-31	4,303,775	USD	274
2012-01-01 to 2012-03-31	1,562,831	USD	91
2011-07-01 to 2012-03-31	4,482,491	USD	275

Research and development expense

Research and development costs recognized as expense. Capitalization policies and acquired projects can make this differ from total cash invested in development.

Period	Value	Unit	Days
2013-01-01 to 2013-03-31	272,889	USD	90
2012-07-01 to 2013-03-31	803,256	USD	274
2012-01-01 to 2012-03-31	300,370	USD	91
2011-07-01 to 2012-03-31	730,447	USD	275

Common shares outstanding

Common shares outstanding at the reporting date. This point-in-time count differs from the weighted-average shares used for earnings per share and can exclude other share classes.

Period	Value	Unit	Days
At 2013-03-31	7,526,430	shares
At 2012-06-30	7,526,430	shares

Additional paid-in capital

Capital contributed above par value under this concept. It records historical contributions, not the current value of the equity or cash on hand.

Period	Value	Unit	Days
At 2013-03-31	69,404,466	USD
At 2012-06-30	69,369,658	USD

Accumulated other comprehensive income or loss

Cumulative other comprehensive items after tax, such as translation and unrealized hedging or securities effects. These amounts have not passed through net income.

Period	Value	Unit	Days
At 2013-03-31	0	USD
At 2012-06-30	-515,622	USD

Accrued current liabilities

Current obligations accrued for goods and services received but not yet invoiced or paid. This is one component of current liabilities, not all short-term obligations.

Period	Value	Unit	Days
At 2013-03-31	755,695	USD
At 2012-06-30	1,335,744	USD

Pre-tax income or loss from continuing operations

Income or loss from continuing operations before income taxes and noncontrolling interests. It excludes discontinued operations and is not net income.

Period	Value	Unit	Days
2013-01-01 to 2013-03-31	-283,761	USD	90
2012-07-01 to 2013-03-31	-781,424	USD	274
2012-01-01 to 2012-03-31	-339,517	USD	91
2011-07-01 to 2012-03-31	-950,410	USD	275

Profit or loss including noncontrolling interests

Net income or loss including the portion attributable to noncontrolling interests. It can differ from the net income attributable to the parent that per-share figures use.

Period	Value	Unit	Days
2013-01-01 to 2013-03-31	-283,761	USD	90
2012-07-01 to 2013-03-31	-781,424	USD	274
2012-01-01 to 2012-03-31	-339,517	USD	91
2011-07-01 to 2012-03-31	-950,410	USD	275

Comprehensive income or loss

Net income plus other comprehensive income after tax. It includes unrealized items that net income excludes and is not a cash measure.

Period	Value	Unit	Days
2013-01-01 to 2013-03-31	-285,864	USD	90
2012-07-01 to 2013-03-31	3,789,704	USD	274
2012-01-01 to 2012-03-31	-846,232	USD	91
2011-07-01 to 2012-03-31	-4,645,375	USD	275

Depreciation, depletion and amortization

Combined depreciation, depletion and amortization for the period. A noncash allocation of asset cost, not a measure of maintenance spending.

Period	Value	Unit	Days
2012-07-01 to 2013-03-31	16,265	USD	274
2011-07-01 to 2012-03-31	19,031	USD	275

Other nonoperating income or expense

Other income or expense outside operations under this concept. The composition is filer-specific and can include one-time items.

Period	Value	Unit	Days
2013-01-01 to 2013-03-31	11,033	USD	90
2012-07-01 to 2013-03-31	79,770	USD	274
2012-01-01 to 2012-03-31	-532	USD	91
2011-07-01 to 2012-03-31	612	USD	275

Nonoperating income or expense

Total nonoperating income or expense, which can include interest, investment results and other items. A positive value is not operating profit.

Period	Value	Unit	Days
2013-01-01 to 2013-03-31	11,104	USD	90
2012-07-01 to 2013-03-31	423	USD	274
2012-01-01 to 2012-03-31	-75,718	USD	91
2011-07-01 to 2012-03-31	-243,060	USD	275

Change in accounts receivable

The cash flow adjustment for the change in receivables during the period. A positive value under this concept means receivables grew and reduced operating cash flow.

Period	Value	Unit	Days
2012-07-01 to 2013-03-31	36,230	USD	274
2011-07-01 to 2012-03-31	-86,051	USD	275

Change in inventories

The cash flow adjustment for the change in inventories during the period. A positive value under this concept means inventory grew and reduced operating cash flow.

Period	Value	Unit	Days
2012-07-01 to 2013-03-31	577,400	USD	274
2011-07-01 to 2012-03-31	424,952	USD	275

Inspect the source

Entity: Escalon Medical Corp. / CIK 0000862668
Captured: 2026-09-20T04:59:43.148Z
SEC response SHA-256: 1553c3790334a15d4c4528d0e1ce16eac37d12130ed9cd66f6b338c07ce2533d

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Every published concept a filing tagged, with the periods it covered, as reported in that filing at capture time. Forms 10-K, 10-K/A, 10-Q, 10-Q/A, 20-F, 20-F/A, 40-F, 40-F/A. A filing page needs at least 8 published concepts. Later filings can restate these values; the company history pages show the latest-filed value per period.

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