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Escalon Medical Corp. (ESMC) Stock Fundamental Analysis & AI Rating 2026

ESMC OTC Electromedical & Electrotherapeutic Apparatus PA CIK: 0000862668
Updated This Month • Analysis: Mar 24, 2026 • SEC Data: 2026-06-30
Combined AI Rating
SELL
86% Confidence
AGREEMENT
STRONG SELL
92% Conf
SELL
79% Conf

📊 ESMC Key Takeaways

Revenue: $6.3M
Net Margin: -2.3%
Free Cash Flow: $-436.8K
Current Ratio: 1.65x
Debt/Equity: 0.01x
EPS: $-0.02
AI Rating: STRONG SELL with 92% confidence
Escalon Medical Corp. (ESMC) receives a SELL rating with 86% confidence from our AI fundamental analysis based on SEC 10-K filings. With revenue of $6.3M, net profit margin of -2.3%, and return on equity (ROE) of -8.0%, Escalon Medical Corp. demonstrates mixed fundamentals in the Healthcare sector. Below is our complete ESMC stock analysis for 2026.

Is Escalon Medical Corp. (ESMC) a Good Investment?

Claude

Escalon Medical is a distressed company with deteriorating fundamentals, burning cash at an unsustainable rate while generating minimal revenue growth. Negative operating cash flow of -432.4K, combined with persistent operating losses and a weak equity base of only 1.8M, indicates the company is in financial distress with limited runway.

ChatGPT

Escalon Medical shows some earnings improvement, but the core fundamentals remain weak: revenue growth is minimal, operating margins are still negative, and the business is consuming cash. The balance sheet is lightly levered and liquidity is adequate, but persistent negative operating cash flow and thin profitability leave little margin for error in a small-scale business.

Why Buy Escalon Medical Corp. Stock? ESMC Key Strengths

Claude
  • + Low leverage with debt-to-equity of only 0.01x provides some financial flexibility
  • + Current ratio of 1.65x indicates adequate short-term liquidity to cover immediate obligations
  • + Established presence in electromedical apparatus sector with existing revenue base of 6.3M
ChatGPT
  • + Very low leverage with debt/equity of 0.01x and minimal long-term debt
  • + Adequate near-term liquidity with a 1.65x current ratio and 1.06x quick ratio
  • + Net loss narrowed materially year over year, indicating some improvement in cost control or operating stability

ESMC Stock Risks: Escalon Medical Corp. Investment Risks

Claude
  • ! Negative free cash flow of -436.8K annually indicates unsustainable cash burn with only 337.4K cash available
  • ! Operating losses of -104.0K and net losses of -142.2K show inability to generate profitability at current scale
  • ! Minimal revenue growth of 0.5% YoY combined with negative operating margins suggests business model deterioration or lack of market demand
  • ! Cash runway appears critically limited; at current burn rate, available cash depleted within months
  • ! No insider buying activity in last 90 days, suggesting lack of management confidence
ChatGPT
  • ! Revenue growth of just 0.5% suggests weak business momentum and limited operating leverage
  • ! Negative operating cash flow and free cash flow indicate the business is not self-funding
  • ! Negative margins, ROE, and ROA show the company is still not generating acceptable returns on its asset and equity base

Key Metrics to Watch

Claude
  • * Operating cash flow - must return to positive territory
  • * Revenue growth rate - currently stagnant; needs 10%+ growth to stabilize
  • * Cash balance and runway - monitor for financing needs or dilution events
  • * Path to operating profitability - critical for survival
ChatGPT
  • * Operating cash flow and free cash flow trend
  • * Operating margin improvement alongside sustained revenue growth

Escalon Medical Corp. (ESMC) Financial Metrics & Key Ratios

Revenue
$6.3M
Net Income
$-142.2K
EPS (Diluted)
$-0.02
Free Cash Flow
$-436.8K
Total Assets
$4.7M
Cash Position
$337.4K

💡 AI Analyst Insight

Escalon Medical Corp. presents a mixed fundamental picture. Review the detailed metrics above to form your own investment thesis.

ESMC Profit Margin, ROE & Profitability Analysis

Gross Margin N/A
Operating Margin -1.7%
Net Margin -2.3%
ROE -8.0%
ROA -3.0%
FCF Margin -7.0%

ESMC vs Healthcare Sector: How Escalon Medical Corp. Compares

How Escalon Medical Corp. compares to Healthcare sector averages

Net Margin
ESMC -2.3%
vs
Sector Avg 12.0%
ESMC Sector
ROE
ESMC -8.0%
vs
Sector Avg 15.0%
ESMC Sector
Current Ratio
ESMC 1.6x
vs
Sector Avg 2.0x
ESMC Sector
Debt/Equity
ESMC 0.0x
vs
Sector Avg 0.6x
ESMC Sector

Sector benchmarks are approximate industry averages. Actual sector performance may vary.

Is Escalon Medical Corp. Stock Overvalued? ESMC Valuation Analysis 2026

Based on fundamental analysis, Escalon Medical Corp. has mixed fundamental signals relative to the Healthcare sector in 2026.

Return on Equity
-8.0%
Sector avg: 15%
Net Profit Margin
-2.3%
Sector avg: 12%
Revenue Growth
N/A
Year-over-year
Debt/Equity
0.01x
Sector avg: 0.6x

Note: This is a fundamental analysis based on SEC filings. For P/E ratio, price targets, and market-based valuation, consult financial data providers. This is not investment advice.

Escalon Medical Corp. Balance Sheet: ESMC Debt, Cash & Liquidity

Current Ratio
1.65x
Quick Ratio
1.06x
Debt/Equity
0.01x
Debt/Assets
68.4%
Interest Coverage
-7.07x
Long-term Debt
$18.9K

ESMC Revenue & Earnings Growth: 5-Year Financial Trend

ESMC 5-year financial data: Year 2021: Revenue $10.5M, Net Income -$650.3K, EPS $-0.09. Year 2022: Revenue $10.7M, Net Income -$52.0K, EPS $-0.01. Year 2023: Revenue $12.2M, Net Income $18.1K, EPS $0.00. Year 2024: Revenue $12.2M, Net Income $456.8K, EPS $0.03. Year 2025: Revenue $12.0M, Net Income -$125.3K, EPS $-0.02.
Revenue
Net Income
EPS (right axis)

5-Year Trend Summary: Escalon Medical Corp.'s revenue has grown significantly by 15% over the 5-year period, indicating strong business expansion. The most recent EPS of $-0.02 indicates the company is currently unprofitable.

ESMC Revenue Growth, EPS Growth & YoY Performance

Revenue Growth
N/A
Year-over-year
Net Income Growth
N/A
Year-over-year
EPS Growth
N/A
Earnings per share
FCF Margin
-7.0%
Free cash flow / Revenue

ESMC Quarterly Earnings & Performance

Quarterly financial performance data for Escalon Medical Corp. including revenue, net income, and earnings per share.
Quarter Revenue Net Income EPS
Q3 2025 $2.7M -$21.2K $-0.02
Q2 2025 $2.9M -$21.2K $-0.01

Data sourced from SEC EDGAR 10-Q quarterly filings. Figures may represent quarterly or cumulative values.

Escalon Medical Corp. Dividends, Buybacks & Capital Allocation

Operating Cash Flow
-$432.4K
Cash generated from operations
Capital Expenditures
$4.4K
Investment in assets
Dividends
None
No dividend program

ESMC SEC Filings: Latest 10-K & 10-Q Analysis

Access official SEC EDGAR filings for Escalon Medical Corp. (CIK: 0000862668)

📋 Recent SEC Filings

Date Form Document Action
Feb 17, 2026 10-Q esmc-20251231.htm View →
Jan 29, 2026 8-K ea0274379-8k_escalon.htm View →
Nov 14, 2025 10-Q esmc-20250930.htm View →
Sep 29, 2025 10-K esmc-20250630.htm View →
May 14, 2025 10-Q esmc-20250331.htm View →

Frequently Asked Questions about ESMC

What is the AI rating for ESMC?

Escalon Medical Corp. (ESMC) has a Combined AI Rating of SELL from Claude (STRONG SELL) and ChatGPT (SELL) with 86% combined confidence, based on fundamental analysis of SEC EDGAR filings.

What are ESMC's key strengths?

Claude: Low leverage with debt-to-equity of only 0.01x provides some financial flexibility. Current ratio of 1.65x indicates adequate short-term liquidity to cover immediate obligations. ChatGPT: Very low leverage with debt/equity of 0.01x and minimal long-term debt. Adequate near-term liquidity with a 1.65x current ratio and 1.06x quick ratio.

What are the risks of investing in ESMC?

Claude: Negative free cash flow of -436.8K annually indicates unsustainable cash burn with only 337.4K cash available. Operating losses of -104.0K and net losses of -142.2K show inability to generate profitability at current scale. ChatGPT: Revenue growth of just 0.5% suggests weak business momentum and limited operating leverage. Negative operating cash flow and free cash flow indicate the business is not self-funding.

What is ESMC's revenue and growth?

Escalon Medical Corp. reported revenue of $6.3M.

Does ESMC pay dividends?

Escalon Medical Corp. does not currently pay dividends.

Where can I find ESMC SEC filings?

Official SEC filings for Escalon Medical Corp. (CIK: 0000862668) including 10-K, 10-Q, and 8-K reports are available on SEC EDGAR.

What is ESMC's EPS?

Escalon Medical Corp. has a diluted EPS of $-0.02.

How is the AI analysis conducted?

Two independent AI systems — Claude (Anthropic) and ChatGPT (OpenAI) — analyze SEC EDGAR filings including 10-K annual reports and 10-Q quarterly reports. Each AI evaluates financial health, profitability ratios, balance sheet strength, and growth metrics. The combined rating reflects both perspectives for balanced insights.

Is ESMC a good stock to buy right now?

Based on our AI fundamental analysis in April 2026, Escalon Medical Corp. has a SELL rating with 86% confidence. Review the strengths and risks sections above before making a decision. This is not investment advice.

Is ESMC stock overvalued or undervalued?

Valuation metrics for ESMC: ROE of -8.0% (sector avg: 15%), net margin of -2.3% (sector avg: 12%). Compare these metrics with sector averages to assess valuation.

Should I buy ESMC stock in 2026?

Our dual AI analysis gives Escalon Medical Corp. a combined SELL rating for 2026. Revenue is data pending, with profitability at or below sector average. Always conduct your own research.

What is ESMC's free cash flow?

Escalon Medical Corp.'s operating cash flow is $-432.4K, with capital expenditures of $4.4K. FCF margin is -7.0%.

How does ESMC compare to other Healthcare stocks?

Vs Healthcare sector averages: Net margin -2.3% (avg: 12%), ROE -8.0% (avg: 15%), current ratio 1.65 (avg: 2).

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Disclaimer: This analysis is generated by Claude AI (Anthropic) and ChatGPT (OpenAI) based on publicly available SEC EDGAR filings. It does not include stock price data and should not be considered financial advice. All fundamental data is sourced from SEC public domain filings. Always conduct your own research and consult with a qualified financial advisor before making investment decisions.
Data Source: SEC EDGAR | Analysis Date: Mar 24, 2026 | Data as of: 2026-06-30 | Powered by Claude AI