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Escalon Medical Corp – ‘10-Q’ for 9/30/19 – ‘EX-101.PRE’

On:  Thursday, 11/14/19, at 4:05pm ET   ·   For:  9/30/19   ·   Accession #:  862668-19-17   ·   File #:  0-20127

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  As Of               Filer                 Filing    For·On·As Docs:Size

11/14/19  Escalon Medical Corp              10-Q        9/30/19   51:3.8M

Quarterly Report   —   Form 10-Q   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    316K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     23K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     23K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     17K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     18K 
20: R1          Document And Entity Information                     HTML     42K 
42: R2          Consolidated Balance Sheets                         HTML    116K 
48: R3          Consolidated Balance Sheets (Parenthetical)         HTML     32K 
30: R4          Consolidated Statements Of Operations               HTML     78K 
19: R5          Consolidated Statements Of Shareholders' Equity     HTML     39K 
                and Comprehensive Loss                                           
40: R6          Consolidated Statements Of Cash Flows               HTML    100K 
47: R7          Organization and Description of Business            HTML     22K 
31: R8          Going concern (Notes)                               HTML     22K 
18: R9          Significant Accounting Policies                     HTML    106K 
26: R10         Discontinued operation (Notes)                      HTML     56K 
14: R11         Related Party Transactions                          HTML     27K 
38: R12         Line of credit (Notes)                              HTML     23K 
46: R13         Concentration of credit risk (Notes)                HTML     36K 
25: R14         Retirement and post retirement plans (Notes)        HTML     22K 
13: R15         Significant Accounting Policies (Policies)          HTML    201K 
37: R16         Leases (Policies)                                   HTML     82K 
45: R17         Significant Accounting Policies (Tables)            HTML     82K 
27: R18         Concentration of credit risk (Tables)               HTML     39K 
12: R19         Retirement and post retirement plans (Tables)       HTML     19K 
34: R20         Inventories (Tables)                                HTML     39K 
50: R21         Leases (Tables)                                     HTML    122K 
24: R22         Going concern (Details)                             HTML     19K 
22: R23         Significant Accounting Policies (Cash and Cash      HTML     21K 
                Equivalents) (Details)                                           
33: R24         Significant Accounting Policies (Inventory)         HTML     28K 
                (Details)                                                        
49: R25         Significant Accounting Policies (Accounts           HTML     18K 
                Receivable) (Details)                                            
23: R26         Significant Accounting Policies (Net Income (loss)  HTML     30K 
                Per Share) (Details)                                             
21: R27         Significant Accounting Policies Earning per share   HTML     61K 
                details (Details)                                                
32: R28         Significant Accounting Policies Goodwill and        HTML     18K 
                intangible assets (Details)                                      
51: R29         Significant Accounting Policies deferred revenue    HTML     22K 
                (Details)                                                        
43: R30         Discontinued operation (Details)                    HTML     37K 
35: R31         Related Party Transactions (Details)                HTML     45K 
15: R32         Line of credit (Details)                            HTML     53K 
28: R33         Concentration of credit risk (Details)              HTML     74K 
44: R34         Revenue from contracts with customers (Details)     HTML     22K 
36: R35         Retirement and post retirement plans (Details)      HTML     31K 
16: R36         Leases (Details)                                    HTML     62K 
17: R9999       Uncategorized Items - esmc-20190930.xml             HTML     20K 
41: XML         IDEA XML File -- Filing Summary                      XML     85K 
29: EXCEL       IDEA Workbook of Financial Reports                  XLSX     51K 
 6: EX-101.INS  XBRL Instance -- esmc-20190930                       XML    872K 
 8: EX-101.CAL  XBRL Calculations -- esmc-20190930_cal               XML    122K 
 9: EX-101.DEF  XBRL Definitions -- esmc-20190930_def                XML    398K 
10: EX-101.LAB  XBRL Labels -- esmc-20190930_lab                     XML    948K 
11: EX-101.PRE  XBRL Presentations -- esmc-20190930_pre              XML    578K 
 7: EX-101.SCH  XBRL Schema -- esmc-20190930                         XSD     87K 
39: ZIP         XBRL Zipped Folder -- 0000862668-19-000017-xbrl      Zip    129K 


‘EX-101.PRE’   —   XBRL Presentations — esmc-20190930_pre


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
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<link:roleRef roleURI="http://www.escalonmed.com/role/SignificantAccountingPoliciesCashAndCashEquivalentsDetails" xlink:href="esmc-20190930.xsd#SignificantAccountingPoliciesCashAndCashEquivalentsDetails" xlink:type="simple"/>
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