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Liabilities-to-Assets is a solvency ratio indicating how much of the company’s assets are made of liabilities, calculated as total liabilities divided by total asset. Escalon Medical's Total Liabilities for the quarter that ended in Mar. 2026 was $3.39 Mil. Escalon Medical's Total Assets for the quarter that ended in Mar. 2026 was $7.53 Mil.
Therefore, Escalon Medical's Liabilities-to-Assets Ratio for the quarter that ended in Mar. 2026 was 0.45.
Escalon Medical (OTCPK:ESMC) Liabilities-to-Assets Explanation
Liabilities-to-Assets is a solvency ratio indicating how much of the company’s assets are made of liabilities. It can vary greatly across different industries, as they have different capital structure. A high Liabilities-to-Assets ratio (more leveraged) suggests that the company might have potential solvency problems, or even a signal of financial distress. Conversely, a low Liabilities-to-Assets ratio usually indicates a healthy financial situation. However, it may also suggest that the company is not expanding or not making good use of debt.
Escalon Medical Liabilities-to-Assets Related Terms
Escalon Medical Liabilities-to-Assets Historical Data
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The historical data trend for Escalon Medical's Liabilities-to-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.
ESMC vs NUMD, AEMD, AMIX: Liabilities-to-Assets Comparison
For the Medical Devices subindustry, Escalon Medical's Liabilities-to-Assets, along with its competitors' market caps and Liabilities-to-Assets 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 Liabilities-to-Assets vs Medical Devices & Instruments Industry
For the Medical Devices & Instruments industry and Healthcare sector, Escalon Medical's Liabilities-to-Assets distribution charts can be found below:
* The bar in red indicates where Escalon Medical's Liabilities-to-Assets falls into.
Liabilities-to-Assets ratio measures the portion of the total liabilities to the total asset. It indicates the leverage of the company, and the amount of debt the company uses in its operation.
Liabilities-to-Assets ratio is calculated by dividing total liabilities by total asset.
Escalon Medical's Liabilities-to-Assets Ratio for the fiscal year that ended in Jun. 2025 is calculated as:
* 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 (ESMC) has a Liabilities-to-Assets of 0.45 as of Mar. 2026. Liabilities-to-Assets equals total liabilities divided by total assets. It measures financial leverage. View historical data on Escalon Medical and its competitors.
Is Escalon Medical's Liabilities-to-Assets too high?
Escalon Medical's current Liabilities-to-Assets is 0.45. Overall, Escalon Medical has a GF Score™ of 34/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Escalon Medical's Liabilities-to-Assets compare to NUMD and AEMD?
Escalon Medical's Liabilities-to-Assets of 0.45 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 Liabilities-to-Assets for a Medical Devices & Instruments company?
A good Liabilities-to-Assets depends on the Medical Devices & Instruments industry context. However, Liabilities-to-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 Liabilities-to-Assets mean?
A high Liabilities-to-Assets can signal that a stock is expensive relative to its fundamentals. Liabilities-to-Assets equals total liabilities divided by total assets. It measures financial leverage. View historical data on Escalon Medical and its competitors. Escalon Medical's current Liabilities-to-Assets is 0.45. 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 Modestly Overvalued. The stock's GF Value™ is $0.15, compared to a current price of $0.19 — trading 23.3% above its estimated fair value. The current Liabilities-to-Assets is 0.45. 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 Liabilities-to-Assets calculated?
Liabilities-to-Assets is calculated from a company's financial statements. For Escalon Medical (ESMC), the current Liabilities-to-Assets is 0.45 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 $0.19 is trading 23.3% above its estimated GF Value™ of $0.15.
GuruFocus considers Escalon Medical to be Modestly Overvalued.
Key valuation signals for ESMC:
Liabilities-to-Assets: 0.45
GF Value™: $0.15 vs. price of $0.19 (23.3% above fair value)
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 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
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Liabilities-to-Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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