For the quarter ending 2025-12-31, ESMC had -$534,939 decrease in cash & cash equivalents over the period. -$517,415 in free cash flow.
| Cash Flow | 2025-12-31 | 2025-09-30 | 2025-06-30 |
|---|---|---|---|
| Net (loss) income | 97,677 | -239,852 | 105,525 |
| Change in allowance for credit loss | 28,000 | -89,322 | -6,605 |
| Increase in inventory reserve | - | - | -42,838 |
| Depreciation and amortization | 8,417 | 8,170 | 37,819 |
| Non cash lease expense | 24,951 | 18,317 | 211,191 |
| Accounts receivable | 928,810 | -255,391 | -627,869 |
| Inventories | -221,577 | -395,939 | 486,307 |
| Other current assets | -78,531 | 102,666 | -29,702 |
| Accounts payable | -187,524 | -206,810 | 29,970 |
| Accrued expenses | 690 | 113,953 | 45,105 |
| Change in operating lease liability | -23,333 | -17,733 | -226,656 |
| Deferred revenue | 162,103 | -50,451 | 47,915 |
| Other short-term and long-term liabilities | 306 | 72 | 8,035 |
| Net cash (used in) provided by operating activities | -517,415 | 85,008 | 380,725 |
| Purchase of equipment | 0 | 4,421 | 3,880 |
| Net cash used in investing activities | 0 | -4,421 | -3,880 |
| Repayment of note payable | 116,637 | 9,832 | 3,382 |
| Repayment of eidl loan | 887 | 767 | 36,533 |
| Loans and leases receivable, related parties, period increase (decrease) | 100,000 | - | - |
| Net cash used in financing activities | -17,524 | -10,599 | -39,915 |
| Net (decrease) increase in cash, cash equivalents and restricted cash | -534,939 | 69,988 | 336,930 |
| Cash and cash equivalents at beginning of period | 872,373 | 802,385 | 465,455 |
| Cash and cash equivalents at end of period | 337,434 | 872,373 | 802,385 |
ESCALON MEDICAL CORP (ESMC)
ESCALON MEDICAL CORP (ESMC)