ESMC (Escalon Medical) ROA %: 151.73% (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 ROA %?

Escalon Medical ESMC 34 ROA % is 151.73% 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. Among 855 Medical Devices & Instruments companies, Escalon Medical ranks better than 98.95% on this metric.

ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Escalon Medical's annualized Net Income for the quarter that ended in Mar. 2026 was $9.49 Mil. Escalon Medical's average Total Assets over the quarter that ended in Mar. 2026 was $6.26 Mil. Therefore, Escalon Medical's annualized ROA % for the quarter that ended in Mar. 2026 was 151.73%.

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

ESMC' s ROA % Range Over the Past 10 Years
Min: -19.07   Med: -1.7   Max: 33.9
Current: 33.9

During the past 13 years, Escalon Medical's highest ROA % was 33.90%. The lowest was -19.07%. And the median was -1.70%.

ESMC's ROA % is ranked better than
98.95% of 855 companies
in the Medical Devices & Instruments industry
Industry Median: 0.56 vs ESMC: 33.90

Escalon Medical  (OTCPK:ESMC) ROA % Explanation

ROA % measures the rate of return on the total assets (shareholder equity plus liabilities). It measures a firm's efficiency at generating profits from shareholders' equity plus its liabilities. ROA % shows how well a company uses what it has to generate earnings. ROA %s can vary drastically across industries. Therefore, ROA % should not be used to compare companies in different industries. For retailers, a ROA % of higher than 5% is expected. For example, Wal-Mart (WMT) has a ROA % of about 8% as of 2012. For banks, ROA % is close to their interest spread. A bank’s ROA % is typically well under 2%.

Similar to ROE, ROA % is affected by profit margins and asset turnover. This can be seen from the Du Pont Formula:

ROA %(Q: Mar. 2026 )
=Net Income/Total Assets
=9.492/6.256
=(Net Income / Revenue)*(Revenue / Total Assets)
=(9.492 / 10.436)*(10.436 / 6.256)
=Net Margin %*Asset Turnover
=90.95 %*1.6682
=151.73 %

Note: The Net Income data used here is four times the quarterly (Mar. 2026) net income data. The Revenue data used here is four times the quarterly (Mar. 2026) revenue data.

* 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.


Be Aware

Like ROE, ROA % is calculated with only 12 months data. Fluctuations in the company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective. ROA % can be affected by events such as stock buyback or issuance, and by goodwill, a company's tax rate and its interest payment. ROA % may not reflect the true earning power of the assets. A more accurate measurement is ROC % (ROC).

Many analysts argue the higher return the better. Buffett states that really high ROA % may indicate vulnerability in the durability of the competitive advantage.

E.g. Raising $43b to take on KO is impossible, but $1.7b to take on Moody's is. Although Moody's ROA % and underlying economics is far superior to Coca Cola, the durability is far weaker because of lower entry cost.


Escalon Medical ROA % Related Terms


Escalon Medical ROA % Historical Data

* Premium members only.

The historical data trend for Escalon Medical's ROA % 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 ROA % Chart

Escalon Medical Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
ROA %
Get a 7-Day Free Trial Premium Member Only Premium Member Only -0.91 0.33 8.72 -2.48 2.17

Escalon Medical Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
ROA % 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 22.35 -29.78 -20.05 8.20 151.73

ESMC vs RBOT, NUWE, NUMD: ROA % Comparison

For the Medical Devices subindustry, Escalon Medical's ROA %, along with its competitors' market caps and ROA % 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 ROA % vs Medical Devices & Instruments Industry

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

* The bar in red indicates where Escalon Medical's ROA % falls into.


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

Escalon Medical ROA % Calculation

Escalon Medical's annualized ROA % for the fiscal year that ended in Jun. 2025 is calculated as:

ROA %=Net Income (A: Jun. 2025 )/( (Total Assets (A: Jun. 2024 )+Total Assets (A: Jun. 2025 ))/ count )
=0.106/( (4.758+4.993)/ 2 )
=0.106/4.8755
=2.17 %

Escalon Medical's annualized ROA % for the quarter that ended in Mar. 2026 is calculated as:

ROA %=Net Income (Q: Mar. 2026 )/( (Total Assets (Q: Dec. 2025 )+Total Assets (Q: Mar. 2026 ))/ count )
=9.492/( (4.98+7.532)/ 2 )
=9.492/6.256
=151.73 %

* 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.

In the calculation of annual ROA %, the net income of the last fiscal year and the average total assets over the fiscal year are used. In calculating the quarterly data, the Net Income data used here is four times the quarterly (Mar. 2026) net income data. ROA % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROA % →
What does a ROA % of 151.73% mean?
Escalon Medical (ESMC) has a ROA % of 151.73% as of Mar. 2026. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on Escalon Medical and its competitors. According to the industry distribution chart, Escalon Medical ranks #9 out of 855 companies in the Medical Devices & Instruments industry, placing it in the top 1.1%.
Is Escalon Medical's ROA % too high?
Escalon Medical's current ROA % is 151.73%. The Medical Devices & Instruments industry median ROA % is 0.56. Escalon Medical's value of 151.73% is 26994.6% above this industry median. Based on the distribution chart, Escalon Medical ranks #9 out of 855 companies in the Medical Devices & Instruments industry, which is in the top quartile — a strong position relative to peers. 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 ROA % compare to RBOT and NUWE?
According to the Medical Devices & Instruments industry distribution chart, Escalon Medical ranks #9 out of 855 companies for ROA %. This places Escalon Medical in the top 1% of its industry — outperforming the majority of peers. The industry median ROA % is 0.56. Escalon Medical's value of 151.73% is 26994.6% above this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROA % for a Medical Devices & Instruments company?
The median ROA % among Medical Devices & Instruments companies is 0.56, based on 855 companies in the industry. Companies in the top quartile (top 25%) have a ROA % significantly above this median, while those in the bottom quartile fall well below. However, ROA % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Escalon Medical's current ROA % of 151.73% is 26994.6% 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 ROA % mean?
A high ROA % can signal that a stock is expensive relative to its fundamentals. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on Escalon Medical and its competitors. For the Medical Devices & Instruments industry, the median ROA % is 0.56 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Escalon Medical's current ROA % is 151.73%. 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 ROA % is 151.73% and 26994.6% above the Medical Devices & Instruments industry median of 0.56. 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 ROA % calculated?
ROA % is calculated from a company's financial statements. For Escalon Medical (ESMC), the current ROA % is 151.73% 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:

  • ROA %: 151.73%
  • GF Value™: $0.15 vs. price of $0.20 (33.3% above fair value)
  • GF Score™: 34/100 with 3 warning signs
  • Industry Position: 26994.6% above the Medical Devices & Instruments median (#9 of 855)

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

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

$0.20
Price
$0.15
GF Value