ESMC (Escalon Medical) Current Ratio: 2.59 (As of Mar. 2026) — 63% Above Median

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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 Current Ratio?

Escalon Medical ESMC 34 Current Ratio is 2.59 as of Mar. 2026, which is 63% above its 10-year median of 1.59. 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. Among 853 Medical Devices & Instruments companies, Escalon Medical ranks better than 52.64% on this metric.

The current ratio is a liquidity ratio that measures a company's ability to pay short-term obligations. It is calculated as a company's Total Current Assets divides by its Total Current Liabilities. Escalon Medical's current ratio for the quarter that ended in Mar. 2026 was 2.59.

Escalon Medical has a current ratio of 2.59. It generally indicates good short-term financial strength.

The historical rank and industry rank for Escalon Medical's Current Ratio or its related term are showing as below:

ESMC' s Current Ratio Range Over the Past 10 Years
Min: 1.27   Med: 1.59   Max: 2.59
Current: 2.59

During the past 13 years, Escalon Medical's highest Current Ratio was 2.59. The lowest was 1.27. And the median was 1.59.

ESMC's Current Ratio is ranked better than
52.64% of 853 companies
in the Medical Devices & Instruments industry
Industry Median: 2.49 vs ESMC: 2.59

Escalon Medical  (OTCPK:ESMC) Current Ratio Explanation

The current ratio can give a sense of the efficiency of a company's operating cycle or its ability to turn its product into cash. Companies that have trouble getting paid on their receivables or have long inventory turnover can run into liquidity problems because they are unable to alleviate their obligations. Because business operations differ in each industry, it is always more useful to compare companies within the same industry.

Acceptable current ratios vary from industry to industry and are generally between 1 and 3 for healthy businesses.

The higher the current ratio, the more capable the company is of paying its obligations. A ratio under 1 suggests that the company would be unable to pay off its obligations if they came due at that point. While this shows the company is not in good financial health, it does not necessarily mean that it will go bankrupt - as there are many ways to access financing - but it is definitely not a good sign.

If all other things were equal, a creditor, who is expecting to be paid in the next 12 months, would consider a high current ratio to be better than a low current ratio, because a high current ratio means that the company is more likely to meet its liabilities which fall due in the next 12 months.


Escalon Medical Current Ratio Related Terms


Escalon Medical Current Ratio Historical Data

* Premium members only.

The historical data trend for Escalon Medical's Current Ratio 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 Current Ratio Chart

Escalon Medical Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Current Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.35 1.39 1.63 1.65 1.72

Escalon Medical Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Current Ratio 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 1.92 1.72 1.67 1.65 2.59

ESMC vs RBOT, NUWE, NUMD: Current Ratio Comparison

For the Medical Devices subindustry, Escalon Medical's Current Ratio, along with its competitors' market caps and Current Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Escalon Medical Current Ratio vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, Escalon Medical's Current Ratio distribution charts can be found below:

* The bar in red indicates where Escalon Medical's Current Ratio falls into.


ESMC
34GF Score
Escalon Medical Corp ESMC
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Escalon Medical Current Ratio Calculation

The current ratio is mainly used to give an idea of the company's ability to pay back its short-term liabilities with its short-term assets.

Escalon Medical's Current Ratio for the fiscal year that ended in Jun. 2025 is calculated as

Current Ratio (A: Jun. 2025 )=Total Current Assets (A: Jun. 2025 )/Total Current Liabilities (A: Jun. 2025 )
=4.612/2.685
=1.72

Escalon Medical's Current Ratio for the quarter that ended in Mar. 2026 is calculated as

Current Ratio (Q: Mar. 2026 )=Total Current Assets (Q: Mar. 2026 )/Total Current Liabilities (Q: Mar. 2026 )
=6.567/2.533
=2.59

* 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 Current Ratio →
What does a Current Ratio of 2.59 mean?
Escalon Medical (ESMC) has a Current Ratio of 2.59 as of Mar. 2026. This is 63% above median its historical median of 1.59. Over the past decade, Escalon Medical's Current Ratio has ranged from 1.27 to 2.59. According to the industry distribution chart, Escalon Medical ranks #404 out of 853 companies in the Medical Devices & Instruments industry, placing it in the top 47.4%.
Is Escalon Medical's Current Ratio too high?
Escalon Medical's current Current Ratio of 2.59 is 63% above median its 10-year median of 1.59. Over the past 10 years, this metric has ranged from a low of 1.27 to a high of 2.59. The Medical Devices & Instruments industry median Current Ratio is 2.49. Escalon Medical's value of 2.59 is 4% above this industry median. Based on the distribution chart, Escalon Medical ranks #404 out of 853 companies in the Medical Devices & Instruments industry, which is above the industry midpoint. 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 Current Ratio compare to RBOT and NUWE?
According to the Medical Devices & Instruments industry distribution chart, Escalon Medical ranks #404 out of 853 companies for Current Ratio. This puts Escalon Medical in the upper half of its industry. The industry median Current Ratio is 2.49. Escalon Medical's value of 2.59 is 4% above this benchmark. Historically, Escalon Medical's own Current Ratio has ranged from 1.27 to 2.59 over the past decade. While the company's 10-year median is 1.59 vs. the industry median of 2.49, Escalon Medical has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Current Ratio for a Medical Devices & Instruments company?
The median Current Ratio among Medical Devices & Instruments companies is 2.49, based on 853 companies in the industry. Companies in the top quartile (top 25%) have a Current Ratio significantly above this median, while those in the bottom quartile fall well below. However, Current Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Escalon Medical's current Current Ratio of 2.59 is 4% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Current Ratio mean?
A high Current Ratio can signal that a stock is expensive relative to its fundamentals. For the Medical Devices & Instruments industry, the median Current Ratio is 2.49 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Escalon Medical's current Current Ratio is 2.59, which is 63% above median its own 10-year median of 1.59. 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 Current Ratio is 2.59, which is 63% above median its 10-year median of 1.59 and 4% above the Medical Devices & Instruments industry median of 2.49. 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 Current Ratio calculated?
Current Ratio is calculated from a company's financial statements. For Escalon Medical (ESMC), the current Current Ratio is 2.59 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:

  • Current Ratio: 2.59 (63% above median its 10-year median of 1.59)
  • GF Value™: $0.15 vs. price of $0.20 (33.3% above fair value)
  • GF Score™: 34/100 with 3 warning signs
  • Industry Position: 4% above the Medical Devices & Instruments median (#404 of 853)

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

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

$0.20
Price
$0.15
GF Value