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Cash Flow Overview

Change in Cash
$3,005,103
Free Cash flow
$280,983
Unit: Dollar
Positive Cash Flow Breakdown
    • Net proceeds from sales of axis ...
    • Accounts receivable
    • Proceeds from related party loan
    • Others
Negative Cash Flow Breakdown
    • Net gain from sales of axis soft...
    • Inventories
    • Repayment of related party loan
    • Others
Cash Flow
2026-03-31
2025-12-31
2025-09-30
2025-06-30
Net income
2,373,436
97,677
-239,852
105,525
Change in allowance for credit loss
-
28,000
-89,322
-6,605
Net gain from sales of axis software
2,813,525
-
-
-
Increase in inventory reserve
-
-
-
-42,838
Change in allowance for credit loss
-61,322
-
-
-
Depreciation and amortization
3,000
8,417
8,170
37,819
Non cash lease expense
32,714
24,951
18,317
211,191
Accounts receivable
-896,134
928,810
-255,391
-627,869
Inventories
132,904
-221,577
-395,939
486,307
Other current assets
36,312
-78,531
102,666
-29,702
Accounts payable
-95,690
-187,524
-206,810
29,970
Accrued expenses
35,712
690
113,953
45,105
Change in operating lease liability
-29,897
-23,333
-17,733
-226,656
Deferred revenue
50,560
162,103
-50,451
47,915
Other short-term and long-term liabilities
-2,245
306
72
8,035
Net cash (used in) provided by operating activities
280,983
-517,415
85,008
380,725
Net proceeds from sales of axis software
2,825,000
-
-
-
Purchase of equipment
0
0
4,421
3,880
Net cash provided by investing activities
2,825,000
0
-4,421
-3,880
Proceeds from related party loan
100,000
-
-
-
Repayment of note payable
0
116,637
9,832
3,382
Repayment of eidl loan
880
887
767
36,533
Loans and leases receivable, related parties, period increase (decrease)
-
100,000
-
-
Repayment of related party loan
100,000
-
-
-
Net cash used in financing activities
-100,880
-17,524
-10,599
-39,915
Net increase in cash, cash equivalents and restricted cash
3,005,103
-534,939
69,988
336,930
Cash, and restricted cash, beginning of period
872,373
872,373
802,385
465,455
Cash, and restricted cash, end of period
3,342,537
337,434
872,373
802,385
Cash and cash equivalents, beginning of period
3,342,537
-
-
-
Unit: Dollar. Numbers labeled with * are estimated quarterly values.

Time Plot

Show the time plot by selecting a row from the table.

Cash Flow

Net proceeds fromsales of axis software$2,825,000 Net income$2,373,436 Accounts receivable-$896,134 something is missing$61,322 Deferred revenue$50,560 Accrued expenses$35,712 Non cash leaseexpense$32,714 Depreciation andamortization$3,000 Net cash provided byinvesting activities$2,825,000 Net cash (used in)provided by operating...$280,983 Canceled cashflow$3,171,895 Net increase incash, cash...$3,005,103 Canceled cashflow$100,880 Net gain from salesof axis software$2,813,525 Inventories$132,904 Accounts payable-$95,690 Change in allowance forcredit loss-$61,322 Other current assets$36,312 Change in operatinglease liability-$29,897 Other short-term andlong-term liabilities-$2,245 Proceeds from relatedparty loan$100,000 Net cash used infinancing activities-$100,880 Canceled cashflow$100,000 Repayment of related partyloan$100,000 something is missing-$100,000 Repayment of eidl loan$880

ESCALON MEDICAL CORP (ESMC)

ESCALON MEDICAL CORP (ESMC)