ESMC (Escalon Medical) Intangible Assets: $0.01 Mil (As of Mar. 2026)

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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
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What is Escalon Medical Intangible Assets?

Escalon Medical ESMC 34 Intangible Assets is $0.01 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.

Intangible assets are defined as identifiable non-monetary assets that cannot be seen, touched or physically measured. Escalon Medical's intangible assets for the quarter that ended in Mar. 2026 was $0.01 Mil.


Escalon Medical  (OTCPK:ESMC) Intangible Assets Explanation

If a company (company A) received a patent through their own work, though it has value, it does not show up on its balance sheet as an intangible asset. However, if company A sells this patent to company B, it will show up on company B's balance sheet as an intangible asset.

The same applies to brand names, trade secrets etc. For instance, Coca-Cola's brand is extremely valuable, but the brand does not appear on its balance sheet, because the brand was never acquired.

Some intangibles are amortized. Amortization is the depreciation of intangible assets.

Many intangibles are not amortized. They may still be written down when the company decides the asset is impaired.

Whenever you see an increase in goodwill over a number of years, you can assume it's because the company is out buying other businesses above book value. GOOD if buying businesses with durable competitive advantage.

If goodwill stays the same, the company when acquiring other companies is either paying less than book value or not acquiring. Businesses with moats never sell for less than book value.

Intangibles acquired are on balance sheet at fair value.

Internally developed brand names (Coke, Wrigleys, Band-Aid) however are not reflected on the balance sheet.

One of the reasons competitive advantage power can remain hidden for so long.


Be Aware

Companies may change the way intangible assets are amortized, and this will affect their reported earnings.


Escalon Medical Intangible Assets Related Terms


Escalon Medical Intangible Assets Historical Data

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The historical data trend for Escalon Medical's Intangible Assets 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 Intangible Assets Chart

Escalon Medical Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Intangible Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.10 0.08 0.07 0.05 0.03

Escalon Medical Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Intangible Assets 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 0.04 0.03 0.03 0.02 0.01
ESMC
34GF Score
Escalon Medical Corp ESMC
Intangible Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Escalon Medical Intangible Assets Calculation

Intangible assets are defined as identifiable non-monetary assets that cannot be seen, touched or physically measured. Examples of intangible assets include trade secrets, copyrights, patents, trademarks. If a company acquires assets at the prices above the book value, it may carry goodwill on its balance sheet. Goodwill reflects the difference between the price the company paid and the book value of the assets.

Frequently Asked Questions Learn more about Intangible Assets →
What does a Intangible Assets of $0.01 Mil mean?
Escalon Medical (ESMC) has a Intangible Assets of $0.01 Mil as of Mar. 2026. Intangible assets include patents, goodwill and trade secrets. View historical data on Escalon Medical and its competitors.
Is Escalon Medical's Intangible Assets too high?
Escalon Medical's current Intangible Assets is $0.01 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 Intangible Assets compare to RBOT and NUWE?
Escalon Medical's Intangible Assets of $0.01 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 Intangible Assets for a Medical Devices & Instruments company?
A good Intangible Assets depends on the Medical Devices & Instruments industry context. However, Intangible Assets 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 Intangible Assets mean?
A high Intangible Assets can signal that a stock is expensive relative to its fundamentals. Intangible assets include patents, goodwill and trade secrets. View historical data on Escalon Medical and its competitors. Escalon Medical's current Intangible Assets is $0.01 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 Intangible Assets is $0.01 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 Intangible Assets calculated?
Intangible Assets is calculated from a company's financial statements. For Escalon Medical (ESMC), the current Intangible Assets is $0.01 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:

  • Intangible Assets: $0.01 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

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

$0.20
Price
$0.15
GF Value