Escalon Medical Corp. Financial Ratios — ESMC Stock

Profitability (USD)

	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	06/30/2011	06/30/2012	06/30/2013	06/30/2014	06/30/2015	06/30/2016	06/30/2017	06/30/2018	06/30/2019	06/30/2020	06/30/2021	06/30/2022	06/30/2023	06/30/2024	06/30/2025

Return on Common Equity (%)	-63.08	-173.95	117.33	-10.47	-16.77	-47	-46.99	38.25	-18.37	-58.89	-12.3	-4.07	20.87	-14.42	2.31
Return on Assets (%)	-29.31	-43.99	30.84	-5.12	-7.62	-19.07	-13.83	11.21	-4.74	-11.99	-0.91	0.33	8.72	-2.49	2.16
Return on Capital (%)	- -	- -	- -	- -	- -	- -	- -	31	- -	- -	- -	1.23	17.38	- -	5.37
Return on Invested Capital (%)	- -	- -	- -	- -	- -	- -	- -	8.67	- -	- -	- -	-15.37	17.23	- -	5.89
Gross Margin (%)	32.55	49.75	48.64	49.07	46.66	46.46	45.88	44.75	48.09	44.7	42.28	43.04	45	42.95	45.75
EBITDA Margin (%)	-13.24	-11.3	-10.59	-2.79	-7.9	-9.64	-4.06	2.23	-2.11	-7.92	0.11	-3.94	4.3	-0.49	1.42
Operating Margin (%)	-15.47	-11.5	-10.71	-2.89	-8.01	-9.85	-4.47	1.8	-2.63	-8.45	-0.32	-4.39	3.93	-0.87	1.11
Incremental Operating Margin (%)	- -	- -	- -	- -	- -	- -	- -	422.08	- -	- -	- -	- -	64.22	- -	367.72
Pretax Margin (%)	-20.55	-14.4	-10.72	-2.83	-8.01	-9.95	-6.47	5.12	-2.6	-6.92	-0.5	0.17	3.75	-1.05	0.88
Profit Margin (%)	-22.51	-51.87	22.83	-3.09	-4.12	-9.95	-6.47	5.12	-2.6	-6.92	-0.5	0.17	3.75	-1.05	0.88
Net Income to Common Margin (%)	-22.51	-51.87	22.83	-3.09	-4.12	-9.95	-6.47	4.95	-3.13	-7.47	-0.99	-0.31	1.82	-1.48	0.23
Effective Tax Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -	- -	- -	-3.43	17.11	7.37	49.71	153.94	-106.21	29.2	-275.61
Sustainable Growth Rate (%)	-63.08	-173.95	117.33	-10.47	-16.77	-47	-46.99	39.56	-15.22	-54.55	-6.19	2.19	43.04	-10.21	8.67

Credit (USD)

Credit Ratios API ChatGPT

	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	06/30/2011	06/30/2012	06/30/2013	06/30/2014	06/30/2015	06/30/2016	06/30/2017	06/30/2018	06/30/2019	06/30/2020	06/30/2021	06/30/2022	06/30/2023	06/30/2024	06/30/2025

Total Debt	5	4	- -	- -	- -	- -	1	- -	- -	2	2	1	1	1	1
ST Debt	- -	4	- -	- -	- -	- -	1	- -	- -	1	1	1	- -	- -	- -
LT Debt	5	- -	- -	- -	- -	- -	- -	- -	- -	1	1	1	1	- -	- -
Total Debt/EBITDA	-1.41	-3.44	- -	- -	- -	-0.25	-1.74	0.73	-1.08	-2.74	159.44	-2.86	1.7	-8.98	3.06
Net Debt/EBITDA	-0.97	-2.75	2.18	5.83	1.46	0.24	-0.55	-2.71	0.94	-0.05	-70.91	0.55	-1.04	-1.7	-1.62
Total Debt/EBIT	-1.21	-3.37	- -	- -	- -	-0.24	-1.58	0.91	-0.87	-2.57	-52.59	-2.56	1.86	-5.02	3.93
Net Debt/EBIT	-0.83	-2.7	2.16	5.62	1.44	0.23	-0.5	-3.36	0.75	-0.05	23.39	0.49	-1.14	-0.95	-2.08
EBITDA to Interest Expense	-10.46	-3.82	-15.32	- -	- -	-97.86	-4.54	2.02	-11.69	-54.83	0.51	-22.91	24.12	-2.81	7.54
EBITDA-CapEx/Interest Expense	-11.24	-4.05	-15.5	- -	- -	-118.27	-4.62	1.69	-12.96	-59.23	0.08	-22.91	23.48	-4.75	7.37
EBIT to Interest Expense	-12.23	-3.89	-15.5	- -	- -	-100.03	-5	1.63	-14.58	-58.52	-1.54	-25.54	22.04	-5.03	5.87
Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	35.83	6.61	52.65	45.24	45.65	34.55	23.75	32.57	29.59	15.15	14.34	16.11	24.3	24.48	25.44
Long-Term Debt/Equity (%)	72.79	- -	- -	- -	- -	- -	- -	0.75	0.69	88.41	53.79	46.83	26.88	15.44	20.51
Long-Term Debt/Capital (%)	41.06	- -	- -	- -	- -	- -	- -	0.69	0.63	37.62	24.3	25.8	18.41	11.97	16.1
Long-Term Debt/Total Assets (%)	26.08	- -	- -	- -	- -	- -	- -	0.33	0.29	23.36	13.82	13.38	9.8	5.87	7.86
Total Debt/Equity (%)	77.29	689.99	- -	- -	- -	14.39	67.17	7.72	10.17	135.03	121.39	81.53	45.99	29	27.33
Total Debt/Capital (%)	43.59	87.34	- -	- -	- -	12.58	40.18	7.17	9.23	57.45	54.83	44.91	31.5	22.48	21.46
Total Debt/Total Assets (%)	27.69	45.63	- -	- -	- -	4.97	15.95	3.43	4.29	35.68	31.18	23.3	16.77	11.03	10.48
Net Debt to Equity	52.82	551.88	-69.33	-58.02	-50.73	-13.77	21.2	-28.51	-8.78	2.68	-53.99	-15.72	-28.09	5.51	-14.47
Net Debt/Capital (%)	34.56	84.66	-226.08	-138.18	-102.96	-15.97	17.49	-39.89	-9.63	1.49	-49.85	-11.12	-28.09	4.69	-14.64
EBITDA	-3	-1	-1	- -	-1	-1	- -	- -	- -	-1	- -	- -	1	- -	- -
EBITDA-CapEx	-4	-1	-1	- -	-1	-1	- -	- -	- -	-1	- -	- -	1	- -	- -
Operating Income (Loss)	-4	-1	-1	- -	-1	-1	-1	- -	- -	-1	- -	- -	- -	- -	- -

Liquidity (USD)

Liquidity Ratios API ChatGPT

	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	06/30/2011	06/30/2012	06/30/2013	06/30/2014	06/30/2015	06/30/2016	06/30/2017	06/30/2018	06/30/2019	06/30/2020	06/30/2021	06/30/2022	06/30/2023	06/30/2024	06/30/2025

Cash Ratio	0.27	0.11	1.05	0.6	0.55	0.19	0.18	0.39	0.18	0.29	0.49	0.2	0.31	0.08	0.2
Current Ratio	2.37	0.98	2.59	2.06	2.09	1.63	1.38	2.04	1.89	1.51	1.35	1.39	1.63	1.65	1.72
Quick Ratio	0.95	0.28	1.74	1.1	1.2	0.77	0.68	1.01	0.84	0.75	0.8	0.71	0.89	0.87	0.76
CFO/Avg Current Liab	-0.09	-0.1	-0.37	-0.21	-0.15	-0.37	-0.17	0.04	-0.21	-0.07	0.27	-0.33	0.11	-0.22	0.14
Common Equity/Total Assets	35.83	6.61	52.65	45.24	45.65	34.55	23.75	32.57	29.59	15.15	14.34	16.11	24.3	24.48	25.44
Long-Term Debt/Equity (%)	72.79	- -	- -	- -	- -	- -	- -	0.75	0.69	88.41	53.79	46.83	26.88	15.44	20.51
Long-Term Debt/Capital (%)	41.06	- -	- -	- -	- -	- -	- -	0.69	0.63	37.62	24.3	25.8	18.41	11.97	16.1
Long-Term Debt/Total Assets (%)	26.08	- -	- -	- -	- -	- -	- -	0.33	0.29	23.36	13.82	13.38	9.8	5.87	7.86
Total Debt/Equity (%)	77.29	689.99	- -	- -	- -	14.39	67.17	7.72	10.17	135.03	121.39	81.53	45.99	29	27.33
Total Debt/Capital (%)	43.59	87.34	- -	- -	- -	12.58	40.18	7.17	9.23	57.45	54.83	44.91	31.5	22.48	21.46
Total Debt/Total Assets (%)	27.69	45.63	- -	- -	- -	4.97	15.95	3.43	4.29	35.68	31.18	23.3	16.77	11.03	10.48
CFO/Total Liabilities	-4.64	-7.69	-56.17	-14.85	-12.83	-28.21	-13.31	3.54	-15.94	-4	19.86	-28.42	9.64	-20.44	12.37
CFO/CapEx	-2.04	-8.85	-134.33	-27.62	-12.59	-4.39	-63.25	2.55	-21.37	-2.82	89.32	- -	23.49	-14.96	98.12
Altman's Z-Score	-3.76	-9.51	-10.45	-9.3	-11.96	-17.41	-19.93	-16.88	-19.06	-15.55	-14.95	-16.72	-14.92	-17.26	-15.86

Working Capital (USD)

Working Capital Ratios API ChatGPT

	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	06/30/2011	06/30/2012	06/30/2013	06/30/2014	06/30/2015	06/30/2016	06/30/2017	06/30/2018	06/30/2019	06/30/2020	06/30/2021	06/30/2022	06/30/2023	06/30/2024	06/30/2025

Accounts Receivable Turnover	6.17	4.45	7.49	7.23	7.56	6.81	7.25	7.94	6.68	6.69	8.75	8.16	7.62	6.34	6.64
Days Sales Outstanding	59.11	81.94	48.73	50.46	48.29	53.61	50.33	45.95	54.66	54.54	41.73	44.73	47.88	57.54	54.95
Inventory Turnover	2.87	1.78	3.59	2.64	2.73	2.86	3.02	3.37	2.7	2.84	3.78	4.04	4.2	4.27	3.48
Days Inventory Outstanding	126.97	204.59	101.62	138.2	133.63	127.41	120.82	108.39	135.2	128.64	96.67	90.43	86.96	85.47	104.87
Accounts Payable Turnover	9.31	1.8	9.49	6.81	4.99	5.7	5.51	7.87	8.45	7.15	6.09	5.94	6.03	5.35	5.15
Accounts Payable Turnover Days	39.2	202.32	38.47	53.62	73.12	64.06	66.28	46.36	43.17	51.03	59.89	61.42	60.57	68.17	70.9
Cash Conversion Cycle	146.88	84.21	111.87	135.05	108.8	116.95	104.87	107.98	146.69	132.15	78.51	73.75	74.27	74.84	88.92
Inventory to Cash Days	-67.86	-122.65	-52.89	-87.74	-85.33	-73.8	-70.49	-62.43	-80.54	-74.1	-54.94	-45.7	-39.08	-27.92	-49.92
Inventories	5	1	2	3	2	2	2	2	2	2	1	2	2	2	2
Raw Materials	2	1	1	1	1	1	1	1	1	1	1	1	1	1	1
Work In Process	1	- -	- -	1	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Finished Goods	3	1	1	1	1	1	1	1	1	1	1	1	1	1	1
Other Inventory	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

Enterprise Value API ChatGPT

	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	06/30/2011	06/30/2012	06/30/2013	06/30/2014	06/30/2015	06/30/2016	06/30/2017	06/30/2018	06/30/2019	06/30/2020	06/30/2021	06/30/2022	06/30/2023	06/30/2024	06/30/2025

Market Capitalization	9	5	10	13	11	6	2	2	1	1	2	1	2	1	2
- Cash & Cash Equivalents	2	1	3	2	2	1	1	1	- -	1	2	1	1	- -	1
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	1	1	1	1	1	1	1	1
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	5	4	- -	- -	- -	- -	1	- -	- -	2	2	1	1	1	1
Enterprise Value	12	9	7	11	9	6	2	2	1	3	2	2	2	2	3
Total Capital	11	5	4	3	3	2	2	3	2	4	3	3	3	2	2
Total Debt/Capital (%)	43.59	87.34	- -	- -	- -	12.58	40.18	7.17	9.23	57.45	54.83	44.91	31.5	22.48	21.46
Total Debt / EV	0.4	0.5	- -	- -	- -	0.05	0.43	0.11	0.16	0.72	0.76	0.55	0.36	0.26	0.17
EV/Sales	0.47	0.77	0.65	0.88	0.7	0.49	0.16	0.15	0.14	0.3	0.22	0.21	0.21	0.17	0.25
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -	6.55	- -	- -	209.04	- -	4.77	- -	17.67
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	8.12	- -	- -	- -	- -	5.22	- -	22.69
EV/Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	7.15	- -	- -	2.7	- -	7.2	- -	7.49
EV/Free Cash Flow to Firm	261.14	- -	- -	- -	- -	- -	- -	6.06	- -	- -	2.67	- -	6.93	- -	7.42
Diluted Market Cap	9	5	10	13	11	6	2	2	1	1	2	2	3	1	5
Diluted Enterprise Value	12	9	7	11	9	6	2	2	1	3	2	3	4	2	5
EV per Share	1.6	1.17	0.99	1.44	1.22	0.75	0.24	0.22	0.18	0.38	0.31	0.3	0.34	0.27	0.41
TTM Sales	26	11	11	12	13	12	11	11	10	9	10	11	12	12	12
TTM EBITDA	-3	-1	-1	- -	-1	-1	- -	- -	- -	-1	- -	- -	1	- -	- -
TTM Operating Income	-4	-1	-1	- -	-1	-1	-1	- -	- -	-1	- -	- -	- -	- -	- -
TTM Cash Flow to Firm	- -	- -	-2	-1	- -	-1	- -	- -	- -	- -	1	-1	- -	-1	- -
TTM Free Cash Flow to Firm	- -	- -	-2	-1	- -	-1	- -	- -	- -	- -	1	-1	- -	-1	- -

Multiples (USD)

Valuation Multiples API ChatGPT

	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	06/30/2011	06/30/2012	06/30/2013	06/30/2014	06/30/2015	06/30/2016	06/30/2017	06/30/2018	06/30/2019	06/30/2020	06/30/2021	06/30/2022	06/30/2023	06/30/2024	06/30/2025

Price/Free Cash Flow	-33.54	-8.48	-5.25	-21.45	-25.43	-7.46	-3.18	14.15	-1.97	-8.86	1.84	-1.59	10	-1.85	12
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	8.12	- -	- -	- -	- -	5.22	- -	22.69
Enterprise Value	12	9	7	11	9	6	2	2	1	3	2	2	2	2	3
Low Price	0.68	0.52	0.25	1.03	1.18	0.67	0.07	0.07	0.08	0.08	0.08	0.08	0.05	0.14	0.11
EV/Sales	0.47	0.77	0.65	0.88	0.7	0.49	0.16	0.15	0.14	0.3	0.22	0.21	0.21	0.17	0.25
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -	6.55	- -	- -	209.04	- -	4.77	- -	17.67
Price/Earnings	- -	- -	3.84	- -	- -	- -	- -	3.08	- -	- -	- -	- -	8.37	- -	85.44
Price/Earnings Average	-1.81	-1.3	2.73	-30.84	-20.76	-6.72	-3.44	2.59	-4.16	-1.47	-14.14	-31.46	3.3	-10.12	48.37
Price/Earnings High	-2.42	-2.13	5.02	-50.98	-26.14	-10.15	-13.4	4.01	-8.85	-2.11	-39.43	-57.52	9.84	-16.35	122.08
Price/Earnings Low	-0.89	-0.66	0.73	-20.3	-16.41	-4.39	-0.73	0.94	-1.97	-0.85	-5.73	-17.7	1.67	-5.87	27.93
Price/Book Value	1.42	8.17	2.63	3.72	3.57	3.08	1.34	0.97	0.59	1.11	1.91	1.13	1.44	0.89	1.89
Price/Book Value Average	1.68	11.99	1.87	3.4	3.76	4.05	2.11	0.81	0.83	1.19	1.79	1.27	0.57	1.54	1.07
Price/Book Value High	2.25	19.61	3.44	5.62	4.73	6.13	8.23	1.26	1.76	1.71	5	2.31	1.69	2.48	2.7
Price/Book Value Low	0.83	6.07	0.5	2.24	2.97	2.65	0.45	0.29	0.39	0.68	0.73	0.71	0.29	0.89	0.62
Price/Tangible Book Value	1.99	-52.67	3.26	4.72	4.74	5.88	3.87	1.7	1.15	1.29	2.19	1.25	1.52	0.93	1.94
Price/Tangible Book Value Average	2.36	-77.31	2.32	4.32	4.98	7.73	6.1	1.43	1.63	1.38	2.05	1.41	0.6	1.61	1.1
Price/Tangible Book Value High	3.15	-126.42	4.26	7.13	6.27	11.68	23.78	2.22	3.46	1.99	5.72	2.57	1.79	2.59	2.77
Price/Tangible Book Value Low	1.16	-39.13	0.62	2.84	3.94	5.05	1.29	0.52	0.77	0.8	0.83	0.79	0.3	0.93	0.63
Price/Sales	0.34	0.46	0.88	1.04	0.81	0.51	0.14	0.15	0.09	0.1	0.15	0.09	0.15	0.09	0.2
Price/Sales Average	0.41	0.67	0.62	0.95	0.86	0.67	0.22	0.13	0.13	0.11	0.14	0.1	0.06	0.15	0.11
Price/Sales High	0.54	1.1	1.15	1.58	1.08	1.01	0.87	0.2	0.28	0.16	0.39	0.18	0.18	0.24	0.28
Price/Sales Low	0.2	0.34	0.17	0.63	0.68	0.44	0.05	0.05	0.06	0.06	0.06	0.06	0.03	0.09	0.07
Price/Cash Flow	-17.1	-7.52	-5.21	-20.67	-23.41	-5.76	-3.13	16.27	-1.88	-5.72	1.86	-0.89	5.7	-1.72	6.31
Price/Cash Flow Average	-20.24	-11.04	-3.7	-18.91	-24.61	-7.58	-4.93	13.69	-2.66	-6.11	1.74	-1	2.25	-2.97	3.57
Price/Cash Flow High	-27.04	-18.05	-6.81	-31.27	-30.99	-11.45	-19.25	21.22	-5.65	-8.8	4.86	-1.84	6.71	-4.8	9.01
Price/Cash Flow Low	-9.96	-5.59	-0.99	-12.45	-19.45	-4.95	-1.04	4.95	-1.26	-3.52	0.71	-0.57	1.14	-1.72	2.06
Price/Free Cash Flow Average	-39.7	-12.44	-3.73	-19.62	-26.73	-9.81	-5.01	11.9	-2.79	-9.47	1.72	-1.79	3.94	-3.18	6.79
Price/Free Cash Flow High	-53.02	-20.35	-6.86	-32.44	-33.67	-14.83	-19.56	18.46	-5.92	-13.64	4.81	-3.27	11.76	-5.14	17.14
Price/Free Cash Flow Low	-19.53	-6.3	-1	-12.92	-21.13	-6.41	-1.06	4.31	-1.32	-5.46	0.7	-1.01	2	-1.85	3.92
EV/Sales Average	0.54	0.99	0.39	0.79	0.74	0.65	0.24	0.12	0.18	0.31	0.21	0.22	0.11	0.23	0.16
EV/Sales High	0.67	1.41	0.91	1.41	0.96	0.99	0.89	0.19	0.32	0.36	0.46	0.3	0.23	0.32	0.34
EV/Sales Low	0.33	0.65	- -	0.46	0.56	0.41	0.07	0.04	0.11	0.26	0.13	0.17	0.08	0.17	0.12
EV/EBITDA Average	-4.04	-8.72	-3.7	-28.31	-9.36	-6.71	-6.03	5.48	-8.44	-3.88	200.51	-5.48	2.63	-47.07	11.58
EV/EBITDA High	-5.08	-12.51	-8.64	-50.62	-12.17	-10.26	-21.91	8.59	-15.41	-4.49	435.87	-7.55	5.39	-65.9	23.69
EV/EBITDA Low	-2.48	-5.77	0.61	-16.65	-7.1	-4.3	-1.71	1.88	-5.17	-3.3	122.31	-4.39	1.94	-34.19	8.23
EV/EBIT Average	-3.46	-8.56	-3.66	-27.32	-9.24	-6.56	-5.48	6.8	-6.76	-3.64	-66.14	-4.92	2.88	-26.34	14.87
EV/EBIT High	-4.35	-12.29	-8.54	-48.83	-12.01	-10.03	-19.91	10.66	-12.35	-4.21	-143.77	-6.77	5.9	-36.88	30.42
EV/EBIT Low	-2.12	-5.67	0.6	-16.06	-7	-4.21	-1.55	2.33	-4.14	-3.09	-40.34	-3.93	2.12	-19.13	10.56
Last Price	1.17	0.7	1.34	1.71	1.42	0.78	0.21	0.23	0.12	0.13	0.21	0.13	0.25	0.14	0.32
High Price	1.85	1.68	1.75	2.59	1.88	1.55	1.29	0.3	0.36	0.2	0.55	0.26	0.29	0.39	0.46
Enterprise Value Average	14	11	5	10	10	7	3	1	2	3	2	2	1	3	2
Enterprise Value High	17	16	11	17	13	11	10	2	3	3	5	3	3	4	4
Enterprise Value Low	8	7	-1	6	7	5	1	- -	1	2	1	2	1	2	1

Shares Outstanding	8	8	8	8	8	8	8	7	7	7	7	7	7	7	7
Diluted Weighted Avg Shares	8	8	8	8	8	8	8	9	7	7	7	13	14	7	14
Basic Weighted Avg Shares	8	8	8	8	8	8	8	8	7	7	7	7	7	7	7
Revenue per Share	3.4	1.52	1.53	1.64	1.75	1.54	1.49	1.51	1.3	1.27	1.41	1.44	1.64	1.62	1.62
EBITDA per Share	-0.45	-0.17	-0.16	-0.05	-0.14	-0.15	-0.06	0.03	-0.03	-0.1	- -	-0.06	0.07	-0.01	0.02
Operating Income per Share	-0.53	-0.18	-0.16	-0.05	-0.14	-0.15	-0.07	0.03	-0.03	-0.11	- -	-0.06	0.06	-0.01	0.02
Basic EPS, GAAP	-0.76	-0.79	0.35	-0.05	-0.07	-0.15	-0.1	0.07	-0.04	-0.09	-0.01	- -	0.03	-0.02	- -
Basic EPS from Cont Ops	-0.67	-0.22	-0.16	-0.05	-0.14	-0.15	-0.1	0.08	-0.03	-0.09	-0.01	- -	0.06	-0.02	0.01
Diluted EPS, GAAP	-0.76	-0.79	0.35	-0.05	-0.07	-0.15	-0.1	0.06	-0.04	-0.09	-0.01	- -	0.02	-0.02	- -
Diluted EPS from Cont Ops	-0.67	-0.22	-0.16	-0.05	-0.14	-0.15	-0.1	0.06	-0.03	-0.09	-0.01	- -	0.03	-0.02	0.01
Dividend per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash Flow per Share	-0.07	-0.09	-0.26	-0.08	-0.06	-0.14	-0.07	0.01	-0.06	-0.02	0.11	-0.14	0.04	-0.08	0.05
Free Cash Flow per Basic Share	-0.1	-0.1	-0.26	-0.09	-0.07	-0.17	-0.07	0.01	-0.07	-0.03	0.11	-0.14	0.04	-0.09	0.05
Cash & Equivalents per Share	0.2	0.12	0.35	0.27	0.2	0.07	0.07	0.12	0.06	0.11	0.22	0.08	0.12	0.03	0.07
Book Value per Share	0.82	0.09	0.51	0.46	0.4	0.25	0.16	0.24	0.2	0.12	0.11	0.11	0.17	0.16	0.17
Tangible Book Value per Share	0.59	-0.01	0.41	0.36	0.3	0.13	0.05	0.13	0.1	0.1	0.1	0.1	0.16	0.15	0.17

Escalon Medical Corp.

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)