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Escalon Medical Corp. reported modest growth but weaker profitability for the quarter and six months ended December 31, 2025. Quarterly revenue rose to $3.6M, up from $3.2M a year earlier, and six‑month revenue increased to $6.3M from $6.0M, driven mainly by higher Sonomed product sales.
Despite this, cost of revenue climbed, with gross margin slipping as cost of revenue reached 57.3% of six‑month sales versus 53.6% last year. The company earned quarterly net income of $97,677, but posted a six‑month net loss of $142,175 compared with prior‑year profit, as marketing, general and administrative expenses and research and development both increased.
Cash pressure remains significant. Escalon used $432,407 in operating cash over six months, ending with only $337,434 of cash and a working capital position of $1.7M. Management disclosed “substantial doubt” about the company’s ability to continue as a going concern, citing recurring losses, negative operating cash flows and weak liquidity, partly offset by a new $100,000 related‑party loan.
Subsequent to quarter‑end, Escalon completed a $3,000,000 asset sale of AXIS software‑related assets to Optos, receiving an initial $1,000,000 milestone payment in January 2026, with a gain expected in the following quarter. The company also fully repaid its TD Bank term loan using restricted cash. However, a material weakness in internal controls over inventory valuation remains unresolved.
Escalon Medical Corp. has completed the sale of certain software-related assets tied to its AXIS platform to Optos Public Limited Company under an existing Asset Purchase Agreement. The deal provides an aggregate purchase price of $3,000,000, plus $25,000 previously paid at term sheet signing.
On January 23, 2026, the company closed the transaction and received the first milestone installment of $1,000,000. The remaining purchase price is payable in additional milestone installments subject to conditions described in the agreement. Escalon is also providing unaudited pro forma condensed consolidated financial statements reflecting the disposition.
Escalon Medical Corp. (ESMC) filed its Q1 FY2026 10‑Q, reporting revenue of $2,675,321, down 3.8% year over year. Product sales were $2,536,881 and service plans added $138,440. Cost of revenue was $1,554,579 (58.1% of revenue), reflecting a less favorable mix. The quarter produced a net loss of $239,852, with a loss applicable to common stockholders of $252,858, or $0.03 per basic and diluted share, compared with $0.01 a year ago.
Cash was $615,791 plus restricted cash of $256,582; working capital was $1,694,000 and equity totaled $1,675,255. Operating cash flow was positive at $85,008, helped by lower inventories and receivables. Management disclosed substantial doubt about the company’s ability to continue as a going concern, citing historic losses, liquidity ratios, and tariff-related uncertainty.
After quarter‑end, the company repaid $113,960 on its TD Bank loan using restricted cash, releasing $142,622. In November 2025, it entered a $100,000 related‑party loan at 14% for three months, then Prime+2% if extended. Management also reported a continuing material weakness in internal control over inventory valuation precision.
Escalon Medical Corp (ESMC) Schedule 13G/A filed by Charles C. Newton reports zero beneficial ownership of the issuer's common stock. The filing states the reporting person holds 0 shares, representing 0 of the class, and discloses no voting or dispositive power over any shares. The form affirms the securities were not acquired to influence control of the issuer and includes a certification of accuracy signed by Charles C. Newton on 10/06/2025.
Escalon Medical Corp. (ESMC) reported consolidated net revenue of $12,046,000 for year ended June 30, 2025, a 0.5% increase versus prior year. Cost of revenue totaled $6,535,000 or 54.3% of revenue, a 2.7 percentage-point improvement driven by a change in product mix. The company reported increased Trek sales offset by declines in Sonomed and AXIS revenues.
The company has an accumulated deficit of $68.4 million, 7,415,329 shares outstanding, and an OTCQB closing price of $0.37 as of September 26, 2025 (aggregate market value of non‑affiliate equity ~$386,652). Independent auditors and management disclosed substantial doubt about the company’s ability to continue as a going concern. A related‑party holder controls approximately 77.81% of voting power via Series A preferred stock, convertible into 4,300,000 common shares (≈36.7% on conversion). The filing highlights working capital deficiencies, supplier and customer concentration, and ongoing evaluation of new accounting standards.