Escalon Medical Corp.: 10-Q filed 2012-05-15

Name: Escalon Medical Corp.: 10-Q filed 2012-05-15
Creator: Escalon Medical Corp.

What Escalon Medical Corp. reported in its quarterly report filed 2012-05-15 (fiscal Q3 2012): 38 published measures, 105 facts as tagged in accession 0001193125-12-234917.

This filing

Form: 10-Q (quarterly report)
Filed: 2012-05-15
Fiscal period: fiscal Q3 2012
Accession: 0001193125-12-234917 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 2012-03-31	10,569,080	USD
At 2011-06-30	17,276,344	USD

Total liabilities

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

Period	Value	Unit	Days
At 2012-03-31	8,967,455	USD
At 2011-06-30	11,086,212	USD

Stockholders equity

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

Period	Value	Unit	Days
At 2012-03-31	1,601,625	USD
At 2011-06-30	6,190,132	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 2012-03-31	562,880	USD
At 2011-06-30	1,684,746	USD
At 2011-03-31	2,136,064	USD
At 2010-06-30	3,008,485	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
2012-01-01 to 2012-03-31	-639,786	USD	91
2011-07-01 to 2012-03-31	-4,964,435	USD	275
2011-01-01 to 2011-03-31	-1,921,485	USD	90
2010-07-01 to 2011-03-31	-3,619,249	USD	274

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
2011-07-01 to 2012-03-31	-1,217,817	USD	275
2010-07-01 to 2011-03-31	-885,200	USD	274

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
2011-07-01 to 2012-03-31	144,205	USD	275
2010-07-01 to 2011-03-31	-50,538	USD	274

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
2011-07-01 to 2012-03-31	-66,723	USD	275
2010-07-01 to 2011-03-31	-141,805	USD	274

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 2012-03-31	-67,368,449	USD
At 2011-06-30	-62,404,014	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
2012-01-01 to 2012-03-31	7,526,430	shares	91
2011-07-01 to 2012-03-31	7,526,430	shares	275
2011-01-01 to 2011-03-31	7,526,430	shares	90
2010-07-01 to 2011-03-31	7,526,430	shares	274

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
2012-01-01 to 2012-03-31	7,526,430	shares	91
2011-07-01 to 2012-03-31	7,526,430	shares	275
2011-01-01 to 2011-03-31	7,526,430	shares	90
2010-07-01 to 2011-03-31	7,526,430	shares	274

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
2012-01-01 to 2012-03-31	-0.09	USD/shares	91
2011-07-01 to 2012-03-31	-0.66	USD/shares	275
2011-01-01 to 2011-03-31	-0.26	USD/shares	90
2010-07-01 to 2011-03-31	-0.48	USD/shares	274

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
2012-01-01 to 2012-03-31	-0.09	USD/shares	91
2011-07-01 to 2012-03-31	-0.66	USD/shares	275
2011-01-01 to 2011-03-31	-0.26	USD/shares	90
2010-07-01 to 2011-03-31	-0.48	USD/shares	274

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
2012-01-01 to 2012-03-31	USD	91
2011-07-01 to 2012-03-31	USD	275
2011-01-01 to 2011-03-31	USD	90
2010-07-01 to 2011-03-31	USD	274

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 2012-03-31	373,737	USD
At 2011-06-30	540,919	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
2012-01-01 to 2012-03-31	-562,727	USD	91
2011-07-01 to 2012-03-31	-1,865,887	USD	275
2011-01-01 to 2011-03-31	-1,686,480	USD	90
2010-07-01 to 2011-03-31	-3,514,159	USD	274

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 2012-03-31	8,652,461	USD
At 2011-06-30	13,262,113	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
2012-01-01 to 2012-03-31	76,544	USD	91
2011-07-01 to 2012-03-31	247,094	USD	275
2011-01-01 to 2011-03-31	84,186	USD	90
2010-07-01 to 2011-03-31	244,064	USD	274

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 2012-03-31	7,981,353	USD
At 2011-06-30	5,594,092	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 2012-03-31	1,819,125	USD
At 2011-06-30	1,746,951	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 2012-03-31	218,208	USD
At 2011-06-30	218,208	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 2012-03-31	30,277	USD
At 2011-06-30	52,931	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 2012-03-31	3,452,402	USD
At 2011-06-30	3,802,316	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 2012-03-31	4,463,485	USD
At 2011-06-30	5,184,272	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
2012-01-01 to 2012-03-31	2,621,482	USD	91
2011-07-01 to 2012-03-31	7,669,231	USD	275
2011-01-01 to 2011-03-31	2,715,690	USD	90
2010-07-01 to 2011-03-31	8,157,077	USD	274

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
2012-01-01 to 2012-03-31	413,874	USD	91
2011-07-01 to 2012-03-31	1,116,414	USD	275
2011-01-01 to 2011-03-31	395,656	USD	90
2010-07-01 to 2011-03-31	1,198,273	USD	274

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 2012-03-31	7,526,430	shares
At 2011-06-30	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 2012-03-31	69,353,173	USD
At 2011-06-30	67,694,959	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 2012-03-31	-522,739	USD
At 2011-06-30	-841,799	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 2012-03-31	1,712,712	USD
At 2011-06-30	1,897,441	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
2012-01-01 to 2012-03-31	-639,786	USD	91
2011-07-01 to 2012-03-31	-2,199,135	USD	275
2011-01-01 to 2011-03-31	-1,808,183	USD	90
2010-07-01 to 2011-03-31	-3,829,774	USD	274

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
2012-01-01 to 2012-03-31	-639,786	USD	91
2011-07-01 to 2012-03-31	-2,199,135	USD	275
2011-01-01 to 2011-03-31	-1,808,183	USD	90
2010-07-01 to 2011-03-31	-3,829,774	USD	274

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
2012-01-01 to 2012-03-31	-846,232	USD	91
2011-07-01 to 2012-03-31	-4,645,375	USD	275
2011-01-01 to 2011-03-31	-1,981,201	USD	90
2010-07-01 to 2011-03-31	-3,622,518	USD	274

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
2011-07-01 to 2012-03-31	458,921	USD	275
2010-07-01 to 2011-03-31	486,631	USD	274

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
2012-01-01 to 2012-03-31	-77,059	USD	91
2011-07-01 to 2012-03-31	-333,248	USD	275
2011-01-01 to 2011-03-31	-121,703	USD	90
2010-07-01 to 2011-03-31	-315,615	USD	274

Income taxes paid, net

Cash income taxes paid net of refunds during the period. It differs from income tax expense and can reflect prior years and estimated payments.

Period	Value	Unit	Days
2010-07-01 to 2011-03-31	45,000	USD	274

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
2011-07-01 to 2012-03-31	-349,914	USD	275
2010-07-01 to 2011-03-31	-622,300	USD	274

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
2011-07-01 to 2012-03-31	-720,787	USD	275
2010-07-01 to 2011-03-31	447,958	USD	274

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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