ESMC (Escalon Medical) Change In Receivables: $0.86 Mil (TTM As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

ESMC Escalon Medical Corp ESMC
34 GF Score
Price $0.20
GF Value $0.15
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is Escalon Medical Change In Receivables?

Escalon Medical ESMC 34 Change In Receivables is $0.86 Mil as of Mar. 2026. GuruFocus rates ESMC with a GF Score™ of 34/100 and a GF Value™ of $0.15 (Significantly Overvalued). The stock has 3 warning signs investors should review.

Escalon Medical's change in receivables for the quarter that ended in Mar. 2026 was $0.90 Mil. It means Escalon Medical's Accounts Receivable declined by $0.90 Mil from Dec. 2025 to Mar. 2026 .

Escalon Medical's change in receivables for the fiscal year that ended in Jun. 2025 was $0.63 Mil. It means Escalon Medical's Accounts Receivable declined by $0.63 Mil from Jun. 2024 to Jun. 2025 .

Escalon Medical's Accounts Receivable for the quarter that ended in Mar. 2026 was $1.34 Mil.

Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed. Escalon Medical's Days Sales Outstanding for the three months ended in Mar. 2026 was 46.94.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Escalon Medical's liquidation value for the three months ended in Mar. 2026 was $1.79 Mil.


Escalon Medical  (OTCPK:ESMC) Change In Receivables Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.

Escalon Medical's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1.342/2.609*91
=46.94

2. In Ben Graham's calculation of liquidation value, Escalon Medical's accounts receivable are only considered to be worth 75% of book value:

Escalon Medical's liquidation value for the quarter that ended in Mar. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=3.343-3.386+0.75 * 1.342+0.5 * 1.658
=1.79

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.


Escalon Medical Change In Receivables Related Terms


Escalon Medical Change In Receivables Historical Data

* Premium members only.

The historical data trend for Escalon Medical's Change In Receivables can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Escalon Medical Change In Receivables Chart

Escalon Medical Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.22 -0.62 -0.23 -0.45 0.63

Escalon Medical Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Change In Receivables Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -0.52 0.63 0.26 -0.93 0.90
ESMC
34GF Score
Escalon Medical Corp ESMC
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Escalon Medical Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $0.86 Mil.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Change In Receivables →
What does a Change In Receivables of $0.86 Mil mean?
Escalon Medical (ESMC) has a Change In Receivables of $0.86 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Escalon Medical and its competitors.
Is Escalon Medical's Change In Receivables too high?
Escalon Medical's current Change In Receivables is $0.86 Mil. Overall, Escalon Medical has a GF Score™ of 34/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Escalon Medical's Change In Receivables compare to RBOT and NUWE?
Escalon Medical's Change In Receivables of $0.86 Mil can be compared against companies in the Medical Devices & Instruments industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Change In Receivables for a Medical Devices & Instruments company?
A good Change In Receivables depends on the Medical Devices & Instruments industry context. However, Change In Receivables should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Change In Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Escalon Medical and its competitors. Escalon Medical's current Change In Receivables is $0.86 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Escalon Medical stock overvalued right now?
Based on GuruFocus' analysis, Escalon Medical (ESMC) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.15, compared to a current price of $0.20 — trading 33.3% above its estimated fair value. The current Change In Receivables is $0.86 Mil. Escalon Medical's overall GF Score™ is 34/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For Escalon Medical (ESMC), the current Change In Receivables is $0.86 Mil as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Escalon Medical (ESMC) Overvalued in 2026?

Based on GuruFocus' analysis, Escalon Medical stock appears to be overvalued. The current stock price of $0.20 is trading 33.3% above its estimated GF Value™ of $0.15. GuruFocus considers Escalon Medical to be Significantly Overvalued.

Key valuation signals for ESMC:

  • Change In Receivables: $0.86 Mil
  • GF Value™: $0.15 vs. price of $0.20 (33.3% above fair value)
  • GF Score™: 34/100 with 3 warning signs

No single metric tells the full story. See the ESMC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Escalon Medical Business Description

Address 435 Devon Park Drive, Suite 824, Wayne, PA, USA, 19087
Escalon Medical Corp operates in the healthcare market, specializing in the development, manufacture, marketing, and distribution of medical devices and pharmaceuticals in the area of ophthalmology. Its products are A-Scans, B-Scans, UBM, Pachymeters, Ispan Intraocular Gases, Surgical Packs, Viscous Fluid Transfer Systems, and AXIS Image Management. Substantial revenue is generated from the domestic sales of products.
34GF Score

Get the complete analysis for ESMC

Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$0.20
Price
$0.15
GF Value