Escalon Medical Corp.: 10-Q filed 2014-02-14

Name: Escalon Medical Corp.: 10-Q filed 2014-02-14
Creator: Escalon Medical Corp.

What Escalon Medical Corp. reported in its quarterly report filed 2014-02-14 (fiscal Q2 2014): 38 published measures, 109 facts as tagged in accession 0000862668-14-000002.

This filing

Form: 10-Q (quarterly report)
Filed: 2014-02-14
Fiscal period: fiscal Q2 2014
Accession: 0000862668-14-000002 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 2013-12-31	7,470,302	USD
At 2013-06-30	7,272,165	USD

Total liabilities

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

Period	Value	Unit	Days
At 2013-12-31	3,732,370	USD
At 2013-06-30	3,443,239	USD

Stockholders equity

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

Period	Value	Unit	Days
At 2013-12-31	3,737,932	USD
At 2013-06-30	3,828,926	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 2013-12-31	2,565,156	USD
At 2013-06-30	2,654,701	USD
At 2012-12-31	3,578,230	USD
At 2012-06-30	890,623	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
2013-10-01 to 2013-12-31	-108,549	USD	92
2013-07-01 to 2013-12-31	-95,309	USD	184
2012-10-01 to 2012-12-31	3,993,385	USD	92
2012-07-01 to 2012-12-31	3,559,960	USD	184

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
2013-07-01 to 2013-12-31	-70,715	USD	184
2012-07-01 to 2012-12-31	-1,016,295	USD	184

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
2013-07-01 to 2013-12-31	0	USD	184
2012-07-01 to 2012-12-31	8,618	USD	184

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
2013-07-01 to 2013-12-31	0	USD	184
2012-07-01 to 2012-12-31	-2,787,480	USD	184

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
2013-07-01 to 2013-12-31	-18,830	USD	184
2012-07-01 to 2012-12-31	6,491,382	USD	184

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 2013-12-31	-65,819,651	USD
At 2013-06-30	-65,724,342	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
2013-10-01 to 2013-12-31	7,526,430	shares	92
2013-07-01 to 2013-12-31	7,526,430	shares	184
2012-10-01 to 2012-12-31	7,526,430	shares	92
2012-07-01 to 2012-12-31	7,526,430	shares	184

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
2013-10-01 to 2013-12-31	7,526,430	shares	92
2013-07-01 to 2013-12-31	7,526,430	shares	184
2012-10-01 to 2012-12-31	7,526,430	shares	92
2012-07-01 to 2012-12-31	7,526,430	shares	184

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
2013-10-01 to 2013-12-31	-0.01	USD/shares	92
2013-07-01 to 2013-12-31	-0.01	USD/shares	184
2012-10-01 to 2012-12-31	0.53	USD/shares	92
2012-07-01 to 2012-12-31	0.47	USD/shares	184

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
2013-10-01 to 2013-12-31	-0.01	USD/shares	92
2013-07-01 to 2013-12-31	-0.01	USD/shares	184
2012-10-01 to 2012-12-31	0.53	USD/shares	92
2012-07-01 to 2012-12-31	0.47	USD/shares	184

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
2013-10-01 to 2013-12-31	USD	92
2013-07-01 to 2013-12-31	USD	184
2012-10-01 to 2012-12-31	USD	92
2012-07-01 to 2012-12-31	USD	184

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 2013-12-31	27,939	USD
At 2013-06-30	12,594	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
2013-10-01 to 2013-12-31	-89,306	USD	92
2013-07-01 to 2013-12-31	-51,590	USD	184
2012-10-01 to 2012-12-31	109,623	USD	92
2012-07-01 to 2012-12-31	-486,982	USD	184

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 2013-12-31	6,706,730	USD
At 2013-06-30	6,522,826	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
2013-10-01 to 2013-12-31	0	USD	92
2013-07-01 to 2013-12-31	0	USD	184
2012-10-01 to 2012-12-31	0	USD	92
2012-07-01 to 2012-12-31	92,596	USD	184

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 2013-12-31	2,849,402	USD
At 2013-06-30	2,519,533	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 2013-12-31	1,100,027	USD
At 2013-06-30	672,926	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 2013-12-31	125,027	USD
At 2013-06-30	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 2013-12-31	5,600	USD
At 2013-06-30	6,712	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 2013-12-31	1,687,557	USD
At 2013-06-30	1,725,841	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 2013-12-31	2,235,488	USD
At 2013-06-30	1,853,686	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
2013-10-01 to 2013-12-31	1,280,427	USD	92
2013-07-01 to 2013-12-31	2,493,390	USD	184
2012-10-01 to 2012-12-31	1,488,915	USD	92
2012-07-01 to 2012-12-31	2,894,501	USD	184

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
2013-10-01 to 2013-12-31	377,042	USD	92
2013-07-01 to 2013-12-31	700,232	USD	184
2012-10-01 to 2012-12-31	266,169	USD	92
2012-07-01 to 2012-12-31	530,367	USD	184

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
At 2013-12-31	7,526,430	shares
At 2013-06-30	7,526,430	shares
At 2008-11-20	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 2013-12-31	69,550,057	USD
At 2013-06-30	69,413,628	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 2013-12-31	1,048,893	USD
At 2013-06-30	1,171,281	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
2013-10-01 to 2013-12-31	-82,715	USD	92
2013-07-01 to 2013-12-31	-43,870	USD	184
2012-10-01 to 2012-12-31	126,527	USD	92
2012-07-01 to 2012-12-31	-497,864	USD	184

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
2013-10-01 to 2013-12-31	-82,715	USD	92
2013-07-01 to 2013-12-31	-43,870	USD	184
2012-10-01 to 2012-12-31	126,527	USD	92
2012-07-01 to 2012-12-31	-497,864	USD	184

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
2013-10-01 to 2013-12-31	-108,549	USD	92
2013-07-01 to 2013-12-31	-95,309	USD	184
2012-10-01 to 2012-12-31	4,570,836	USD	92
2012-07-01 to 2012-12-31	4,075,582	USD	184

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
2013-07-01 to 2013-12-31	4,597	USD	184
2012-07-01 to 2012-12-31	6,992	USD	184

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
2013-10-01 to 2013-12-31	6,535	USD	92
2013-07-01 to 2013-12-31	7,603	USD	184
2012-10-01 to 2012-12-31	16,842	USD	92
2012-07-01 to 2012-12-31	81,623	USD	184

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
2013-10-01 to 2013-12-31	6,591	USD	92
2013-07-01 to 2013-12-31	7,720	USD	184
2012-10-01 to 2012-12-31	16,904	USD	92
2012-07-01 to 2012-12-31	-10,882	USD	184

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
2013-07-01 to 2013-12-31	-38,284	USD	184
2012-07-01 to 2012-12-31	478,645	USD	184

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
2013-07-01 to 2013-12-31	381,802	USD	184
2012-07-01 to 2012-12-31	278,092	USD	184

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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