SEC Info  
    Home      Search      My Interests      Help      Sign In      Please Sign In

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

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

Previous ‘10-Q’:  ‘10-Q’ on 5/14/19 for 3/31/19   ·   Next:  ‘10-Q’ on 2/14/20 for 12/31/19   ·   Latest:  ‘10-Q’ on 2/14/24 for 12/31/23

Find Words in Filings emoji
 
  in    Show  and   Hints

  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.DEF’   —   XBRL Definitions — esmc-20190930_def


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
<?xml version="1.0" encoding="windows-1252"?>
<!-- XBRL Document Created with Wdesk from Workiva -->
<!-- -->
<link:linkbase xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<link:roleRef roleURI="http://www.escalonmed.com/role/ConcentrationOfCreditRiskDetails" xlink:href="esmc-20190930.xsd#ConcentrationOfCreditRiskDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/ConcentrationOfCreditRiskNotes" xlink:href="esmc-20190930.xsd#ConcentrationOfCreditRiskNotes" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/ConcentrationOfCreditRiskTables" xlink:href="esmc-20190930.xsd#ConcentrationOfCreditRiskTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/ConsolidatedBalanceSheets" xlink:href="esmc-20190930.xsd#ConsolidatedBalanceSheets" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/ConsolidatedBalanceSheetsParenthetical" xlink:href="esmc-20190930.xsd#ConsolidatedBalanceSheetsParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/ConsolidatedStatementsOfCashFlows" xlink:href="esmc-20190930.xsd#ConsolidatedStatementsOfCashFlows" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/ConsolidatedStatementsOfOperations" xlink:href="esmc-20190930.xsd#ConsolidatedStatementsOfOperations" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/ConsolidatedStatementsOfShareholdersEquityAndComprehensiveLoss" xlink:href="esmc-20190930.xsd#ConsolidatedStatementsOfShareholdersEquityAndComprehensiveLoss" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/DiscontinuedOperationDetails" xlink:href="esmc-20190930.xsd#DiscontinuedOperationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/DiscontinuedOperationNotes" xlink:href="esmc-20190930.xsd#DiscontinuedOperationNotes" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/DiscontinuedOperationTables" xlink:href="esmc-20190930.xsd#DiscontinuedOperationTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/DocumentAndEntityInformation" xlink:href="esmc-20190930.xsd#DocumentAndEntityInformation" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/GoingConcernDetails" xlink:href="esmc-20190930.xsd#GoingConcernDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/GoingConcernNotes" xlink:href="esmc-20190930.xsd#GoingConcernNotes" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/GoingConcernTables" xlink:href="esmc-20190930.xsd#GoingConcernTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/InventoriesDetails" xlink:href="esmc-20190930.xsd#InventoriesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/InventoriesNotes" xlink:href="esmc-20190930.xsd#InventoriesNotes" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/InventoriesTables" xlink:href="esmc-20190930.xsd#InventoriesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/LeasesDetails" xlink:href="esmc-20190930.xsd#LeasesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/LeasesNotes" xlink:href="esmc-20190930.xsd#LeasesNotes" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/LeasesPolicies" xlink:href="esmc-20190930.xsd#LeasesPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/LeasesTables" xlink:href="esmc-20190930.xsd#LeasesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/LineOfCreditDetails" xlink:href="esmc-20190930.xsd#LineOfCreditDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/LineOfCreditNotes" xlink:href="esmc-20190930.xsd#LineOfCreditNotes" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/OrganizationAndDescriptionOfBusiness" xlink:href="esmc-20190930.xsd#OrganizationAndDescriptionOfBusiness" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/OrganizationAndDescriptionOfBusinessDetails" xlink:href="esmc-20190930.xsd#OrganizationAndDescriptionOfBusinessDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/RelatedPartyTransactions" xlink:href="esmc-20190930.xsd#RelatedPartyTransactions" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/RelatedPartyTransactionsDetails" xlink:href="esmc-20190930.xsd#RelatedPartyTransactionsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/RetirementAndPostRetirementPlansDetails" xlink:href="esmc-20190930.xsd#RetirementAndPostRetirementPlansDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/RetirementAndPostRetirementPlansNotes" xlink:href="esmc-20190930.xsd#RetirementAndPostRetirementPlansNotes" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/RetirementAndPostRetirementPlansTables" xlink:href="esmc-20190930.xsd#RetirementAndPostRetirementPlansTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/RevenueFromContractsWithCustomersDetails" xlink:href="esmc-20190930.xsd#RevenueFromContractsWithCustomersDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/RevenueFromContractsWithCustomersNotes" xlink:href="esmc-20190930.xsd#RevenueFromContractsWithCustomersNotes" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/RevenueFromContractsWithCustomersPolicies" xlink:href="esmc-20190930.xsd#RevenueFromContractsWithCustomersPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/RevenueFromContractsWithCustomersTables" xlink:href="esmc-20190930.xsd#RevenueFromContractsWithCustomersTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/SignificantAccountingPolicies" xlink:href="esmc-20190930.xsd#SignificantAccountingPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/SignificantAccountingPoliciesAccountsReceivableDetails" xlink:href="esmc-20190930.xsd#SignificantAccountingPoliciesAccountsReceivableDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/SignificantAccountingPoliciesCashAndCashEquivalentsDetails" xlink:href="esmc-20190930.xsd#SignificantAccountingPoliciesCashAndCashEquivalentsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/SignificantAccountingPoliciesDeferredRevenueDetails" xlink:href="esmc-20190930.xsd#SignificantAccountingPoliciesDeferredRevenueDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/SignificantAccountingPoliciesEarningPerShareDetailsDetails" xlink:href="esmc-20190930.xsd#SignificantAccountingPoliciesEarningPerShareDetailsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/SignificantAccountingPoliciesGoodwillAndIntangibleAssetsDetails" xlink:href="esmc-20190930.xsd#SignificantAccountingPoliciesGoodwillAndIntangibleAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/SignificantAccountingPoliciesIncomeTaxDetails" xlink:href="esmc-20190930.xsd#SignificantAccountingPoliciesIncomeTaxDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/SignificantAccountingPoliciesInventoryDetails" xlink:href="esmc-20190930.xsd#SignificantAccountingPoliciesInventoryDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/SignificantAccountingPoliciesNetIncomeLossPerShareDetails" xlink:href="esmc-20190930.xsd#SignificantAccountingPoliciesNetIncomeLossPerShareDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/SignificantAccountingPoliciesPolicies" xlink:href="esmc-20190930.xsd#SignificantAccountingPoliciesPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://www.escalonmed.com/role/SignificantAccountingPoliciesTables" xlink:href="esmc-20190930.xsd#SignificantAccountingPoliciesTables" xlink:type="simple"/>
<link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/all" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" xlink:type="simple"/>
<link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default" xlink:type="simple"/>
<link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain" xlink:type="simple"/>
<link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" xlink:type="simple"/>
<link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension" xlink:type="simple"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/ConcentrationOfCreditRiskDetails" xlink:type="extended">
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConcentrationRiskLineItems" xlink:label="loc_us-gaap_ConcentrationRiskLineItems_3188314304D3589C87C86AB6F5123AB8" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConcentrationRiskTable" xlink:label="loc_us-gaap_ConcentrationRiskTable_2E9D7012BD94FA4B4DE46AB6F50E3C10" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_ConcentrationRiskLineItems_3188314304D3589C87C86AB6F5123AB8" xlink:to="loc_us-gaap_ConcentrationRiskTable_2E9D7012BD94FA4B4DE46AB6F50E3C10" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment"/>
<link:loc xlink:href="http://xbrl.fasb.org/srt/2018/elts/srt-2018-01-31.xsd#srt_StatementGeographicalAxis" xlink:label="loc_srt_StatementGeographicalAxis_888AEEF3AFA90FA81C676AB6F50E2D6E" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ConcentrationRiskTable_2E9D7012BD94FA4B4DE46AB6F50E3C10" xlink:to="loc_srt_StatementGeographicalAxis_888AEEF3AFA90FA81C676AB6F50E2D6E" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/srt/2018/elts/srt-2018-01-31.xsd#srt_SegmentGeographicalDomain" xlink:label="loc_srt_SegmentGeographicalDomain_421516BC21501704C2D36AB6F50E1AD2_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_StatementGeographicalAxis_888AEEF3AFA90FA81C676AB6F50E2D6E" xlink:to="loc_srt_SegmentGeographicalDomain_421516BC21501704C2D36AB6F50E1AD2_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/srt/2018/elts/srt-2018-01-31.xsd#srt_SegmentGeographicalDomain" xlink:label="loc_srt_SegmentGeographicalDomain_421516BC21501704C2D36AB6F50E1AD2" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_StatementGeographicalAxis_888AEEF3AFA90FA81C676AB6F50E2D6E" xlink:to="loc_srt_SegmentGeographicalDomain_421516BC21501704C2D36AB6F50E1AD2" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.sec.gov/country/2017/country-2017-01-31.xsd#country_US" xlink:label="loc_country_US_017AC4E5AAD73CC99A756AB6F50E6BC2" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_SegmentGeographicalDomain_421516BC21501704C2D36AB6F50E1AD2" xlink:to="loc_country_US_017AC4E5AAD73CC99A756AB6F50E6BC2" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_NonUsMember" xlink:label="loc_us-gaap_NonUsMember_E529269027D1AD5C38806AB6F50F5994" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_SegmentGeographicalDomain_421516BC21501704C2D36AB6F50E1AD2" xlink:to="loc_us-gaap_NonUsMember_E529269027D1AD5C38806AB6F50F5994" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:label="loc_us-gaap_ConcentrationRiskByBenchmarkAxis_C56E2C47BD17B19E5F486AB6F50FF8EC" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ConcentrationRiskTable_2E9D7012BD94FA4B4DE46AB6F50E3C10" xlink:to="loc_us-gaap_ConcentrationRiskByBenchmarkAxis_C56E2C47BD17B19E5F486AB6F50FF8EC" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain" xlink:label="loc_us-gaap_ConcentrationRiskBenchmarkDomain_3B7024F07BC96A82C64D6AB6F50F8D0C_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_ConcentrationRiskByBenchmarkAxis_C56E2C47BD17B19E5F486AB6F50FF8EC" xlink:to="loc_us-gaap_ConcentrationRiskBenchmarkDomain_3B7024F07BC96A82C64D6AB6F50F8D0C_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain" xlink:label="loc_us-gaap_ConcentrationRiskBenchmarkDomain_3B7024F07BC96A82C64D6AB6F50F8D0C" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_ConcentrationRiskByBenchmarkAxis_C56E2C47BD17B19E5F486AB6F50FF8EC" xlink:to="loc_us-gaap_ConcentrationRiskBenchmarkDomain_3B7024F07BC96A82C64D6AB6F50F8D0C" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_SalesRevenueNetMember" xlink:label="loc_us-gaap_SalesRevenueNetMember_A4310103A455A0EAC7E66AB6F50F6E51" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ConcentrationRiskBenchmarkDomain_3B7024F07BC96A82C64D6AB6F50F8D0C" xlink:to="loc_us-gaap_SalesRevenueNetMember_A4310103A455A0EAC7E66AB6F50F6E51" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis" xlink:label="loc_us-gaap_ConcentrationRiskByTypeAxis_12F833D369AADEB8C4246AB6F5108AF6" xlink:type="locator"/>
<link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ConcentrationRiskTable_2E9D7012BD94FA4B4DE46AB6F50E3C10" xlink:to="loc_us-gaap_ConcentrationRiskByTypeAxis_12F833D369AADEB8C4246AB6F5108AF6" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain" xlink:label="loc_us-gaap_ConcentrationRiskTypeDomain_B318DE493491A6D0F34C6AB6F51026BC_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_ConcentrationRiskByTypeAxis_12F833D369AADEB8C4246AB6F5108AF6" xlink:to="loc_us-gaap_ConcentrationRiskTypeDomain_B318DE493491A6D0F34C6AB6F51026BC_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain" xlink:label="loc_us-gaap_ConcentrationRiskTypeDomain_B318DE493491A6D0F34C6AB6F51026BC" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_ConcentrationRiskByTypeAxis_12F833D369AADEB8C4246AB6F5108AF6" xlink:to="loc_us-gaap_ConcentrationRiskTypeDomain_B318DE493491A6D0F34C6AB6F51026BC" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_SalesRevenueNetMember" xlink:label="loc_us-gaap_SalesRevenueNetMember_9671D1E622A7AB58E6ED6AB6F510F229" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ConcentrationRiskTypeDomain_B318DE493491A6D0F34C6AB6F51026BC" xlink:to="loc_us-gaap_SalesRevenueNetMember_9671D1E622A7AB58E6ED6AB6F510F229" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_AccountsReceivableMember" xlink:label="loc_us-gaap_AccountsReceivableMember_11946D335CD9D85FA03F6AB6F5105F81" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ConcentrationRiskTypeDomain_B318DE493491A6D0F34C6AB6F51026BC" xlink:to="loc_us-gaap_AccountsReceivableMember_11946D335CD9D85FA03F6AB6F5105F81" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_CustomerConcentrationRiskMember" xlink:label="loc_us-gaap_CustomerConcentrationRiskMember_A577FE5EF27B7F15FCA86AB6F510E639" xlink:type="locator"/>
<link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ConcentrationRiskTypeDomain_B318DE493491A6D0F34C6AB6F51026BC" xlink:to="loc_us-gaap_CustomerConcentrationRiskMember_A577FE5EF27B7F15FCA86AB6F510E639" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_GeographicConcentrationRiskMember" xlink:label="loc_us-gaap_GeographicConcentrationRiskMember_A3E78FF1CA18EE88AE9B6AB6F511676D" xlink:type="locator"/>
<link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ConcentrationRiskTypeDomain_B318DE493491A6D0F34C6AB6F51026BC" xlink:to="loc_us-gaap_GeographicConcentrationRiskMember_A3E78FF1CA18EE88AE9B6AB6F511676D" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/srt/2018/elts/srt-2018-01-31.xsd#srt_MajorCustomersAxis" xlink:label="loc_srt_MajorCustomersAxis_19B6D8EB4135304817DA6AB6F511D425" xlink:type="locator"/>
<link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ConcentrationRiskTable_2E9D7012BD94FA4B4DE46AB6F50E3C10" xlink:to="loc_srt_MajorCustomersAxis_19B6D8EB4135304817DA6AB6F511D425" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/srt/2018/elts/srt-2018-01-31.xsd#srt_NameOfMajorCustomerDomain" xlink:label="loc_srt_NameOfMajorCustomerDomain_DE1F6818B52CC93FE02E6AB6F511CC09_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_MajorCustomersAxis_19B6D8EB4135304817DA6AB6F511D425" xlink:to="loc_srt_NameOfMajorCustomerDomain_DE1F6818B52CC93FE02E6AB6F511CC09_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/srt/2018/elts/srt-2018-01-31.xsd#srt_NameOfMajorCustomerDomain" xlink:label="loc_srt_NameOfMajorCustomerDomain_DE1F6818B52CC93FE02E6AB6F511CC09" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_MajorCustomersAxis_19B6D8EB4135304817DA6AB6F511D425" xlink:to="loc_srt_NameOfMajorCustomerDomain_DE1F6818B52CC93FE02E6AB6F511CC09" xlink:type="arc"/>
<link:loc xlink:href="esmc-20190930.xsd#esmc_CustomerOneMember" xlink:label="loc_esmc_CustomerOneMember_91FC698BBE22DF84242A6AB6F511EFDD" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_NameOfMajorCustomerDomain_DE1F6818B52CC93FE02E6AB6F511CC09" xlink:to="loc_esmc_CustomerOneMember_91FC698BBE22DF84242A6AB6F511EFDD" xlink:type="arc"/>
<link:loc xlink:href="esmc-20190930.xsd#esmc_CustomerTwoMember" xlink:label="loc_esmc_CustomerTwoMember_C4D3F9585987846A97396AB6F5111746" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_NameOfMajorCustomerDomain_DE1F6818B52CC93FE02E6AB6F511CC09" xlink:to="loc_esmc_CustomerTwoMember_C4D3F9585987846A97396AB6F5111746" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_SchedulesOfConcentrationOfRiskByRiskFactorTextBlock" xlink:label="loc_us-gaap_SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_F48851601F4BA47AE9896AB6F512A6E6" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ConcentrationRiskLineItems_3188314304D3589C87C86AB6F5123AB8" xlink:to="loc_us-gaap_SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_F48851601F4BA47AE9896AB6F512A6E6" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConcentrationRiskCustomer" xlink:label="loc_us-gaap_ConcentrationRiskCustomer_D2030D18F4BFA76BBA546AB6F5125645" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ConcentrationRiskLineItems_3188314304D3589C87C86AB6F5123AB8" xlink:to="loc_us-gaap_ConcentrationRiskCustomer_D2030D18F4BFA76BBA546AB6F5125645" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConcentrationRiskPercentage1" xlink:label="loc_us-gaap_ConcentrationRiskPercentage1_5F7416AF0C7DACBBC7406AB6F5129F28" xlink:type="locator"/>
<link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ConcentrationRiskLineItems_3188314304D3589C87C86AB6F5123AB8" xlink:to="loc_us-gaap_ConcentrationRiskPercentage1_5F7416AF0C7DACBBC7406AB6F5129F28" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConcentrationRiskCreditRiskFinancialInstruments" xlink:label="loc_us-gaap_ConcentrationRiskCreditRiskFinancialInstruments_4F38CE88A0CCA51277D66AB6F512277B" xlink:type="locator"/>
<link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ConcentrationRiskLineItems_3188314304D3589C87C86AB6F5123AB8" xlink:to="loc_us-gaap_ConcentrationRiskCreditRiskFinancialInstruments_4F38CE88A0CCA51277D66AB6F512277B" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConcentrationRiskSupplier" xlink:label="loc_us-gaap_ConcentrationRiskSupplier_924CD0966C09BC4AB32A6AB6F513E575" xlink:type="locator"/>
<link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ConcentrationRiskLineItems_3188314304D3589C87C86AB6F5123AB8" xlink:to="loc_us-gaap_ConcentrationRiskSupplier_924CD0966C09BC4AB32A6AB6F513E575" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_Revenues" xlink:label="loc_us-gaap_Revenues_52BC12068E26FB1717056AB6F513F64A" xlink:type="locator"/>
<link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ConcentrationRiskLineItems_3188314304D3589C87C86AB6F5123AB8" xlink:to="loc_us-gaap_Revenues_52BC12068E26FB1717056AB6F513F64A" xlink:type="arc"/>
</link:definitionLink>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/ConcentrationOfCreditRiskNotes" xlink:type="extended">
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConcentrationRiskLineItems" xlink:label="loc_us-gaap_ConcentrationRiskLineItems_0E78C7D8B7F78A7A7B826AB6F51DA869" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConcentrationRiskTable" xlink:label="loc_us-gaap_ConcentrationRiskTable_49A16FF939B5400EA0F26AB6F51B544C" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_ConcentrationRiskLineItems_0E78C7D8B7F78A7A7B826AB6F51DA869" xlink:to="loc_us-gaap_ConcentrationRiskTable_49A16FF939B5400EA0F26AB6F51B544C" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:label="loc_us-gaap_ConcentrationRiskByBenchmarkAxis_43DB77400F64E7D089316AB6F51CE340" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ConcentrationRiskTable_49A16FF939B5400EA0F26AB6F51B544C" xlink:to="loc_us-gaap_ConcentrationRiskByBenchmarkAxis_43DB77400F64E7D089316AB6F51CE340" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain" xlink:label="loc_us-gaap_ConcentrationRiskBenchmarkDomain_8BCFDC5B0120A2CFA7AF6AB6F51C03C4_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_ConcentrationRiskByBenchmarkAxis_43DB77400F64E7D089316AB6F51CE340" xlink:to="loc_us-gaap_ConcentrationRiskBenchmarkDomain_8BCFDC5B0120A2CFA7AF6AB6F51C03C4_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain" xlink:label="loc_us-gaap_ConcentrationRiskBenchmarkDomain_8BCFDC5B0120A2CFA7AF6AB6F51C03C4" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_ConcentrationRiskByBenchmarkAxis_43DB77400F64E7D089316AB6F51CE340" xlink:to="loc_us-gaap_ConcentrationRiskBenchmarkDomain_8BCFDC5B0120A2CFA7AF6AB6F51C03C4" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis" xlink:label="loc_us-gaap_ConcentrationRiskByTypeAxis_3C69CA371BF4FF96E5306AB6F51CFE52" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ConcentrationRiskTable_49A16FF939B5400EA0F26AB6F51B544C" xlink:to="loc_us-gaap_ConcentrationRiskByTypeAxis_3C69CA371BF4FF96E5306AB6F51CFE52" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain" xlink:label="loc_us-gaap_ConcentrationRiskTypeDomain_4B4FA2634ABC3EBB06236AB6F51CCE5A_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_ConcentrationRiskByTypeAxis_3C69CA371BF4FF96E5306AB6F51CFE52" xlink:to="loc_us-gaap_ConcentrationRiskTypeDomain_4B4FA2634ABC3EBB06236AB6F51CCE5A_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain" xlink:label="loc_us-gaap_ConcentrationRiskTypeDomain_4B4FA2634ABC3EBB06236AB6F51CCE5A" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_ConcentrationRiskByTypeAxis_3C69CA371BF4FF96E5306AB6F51CFE52" xlink:to="loc_us-gaap_ConcentrationRiskTypeDomain_4B4FA2634ABC3EBB06236AB6F51CCE5A" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConcentrationRiskDisclosureTextBlock" xlink:label="loc_us-gaap_ConcentrationRiskDisclosureTextBlock_2BBEE6F474195267CF9A6AB6F51DB7EA" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ConcentrationRiskLineItems_0E78C7D8B7F78A7A7B826AB6F51DA869" xlink:to="loc_us-gaap_ConcentrationRiskDisclosureTextBlock_2BBEE6F474195267CF9A6AB6F51DB7EA" xlink:type="arc"/>
</link:definitionLink>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/ConcentrationOfCreditRiskTables" xlink:type="extended">
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConcentrationRiskLineItems" xlink:label="loc_us-gaap_ConcentrationRiskLineItems_14B3740FC575DFE9E2846AB6F518EBFF" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConcentrationRiskTable" xlink:label="loc_us-gaap_ConcentrationRiskTable_90726A3306B5FF14AC756AB6F517E286" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_ConcentrationRiskLineItems_14B3740FC575DFE9E2846AB6F518EBFF" xlink:to="loc_us-gaap_ConcentrationRiskTable_90726A3306B5FF14AC756AB6F517E286" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:label="loc_us-gaap_ConcentrationRiskByBenchmarkAxis_66D8321F9AF2396C32316AB6F51792DA" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ConcentrationRiskTable_90726A3306B5FF14AC756AB6F517E286" xlink:to="loc_us-gaap_ConcentrationRiskByBenchmarkAxis_66D8321F9AF2396C32316AB6F51792DA" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain" xlink:label="loc_us-gaap_ConcentrationRiskBenchmarkDomain_C31B8201A0EB82888D8B6AB6F5171E08_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_ConcentrationRiskByBenchmarkAxis_66D8321F9AF2396C32316AB6F51792DA" xlink:to="loc_us-gaap_ConcentrationRiskBenchmarkDomain_C31B8201A0EB82888D8B6AB6F5171E08_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain" xlink:label="loc_us-gaap_ConcentrationRiskBenchmarkDomain_C31B8201A0EB82888D8B6AB6F5171E08" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_ConcentrationRiskByBenchmarkAxis_66D8321F9AF2396C32316AB6F51792DA" xlink:to="loc_us-gaap_ConcentrationRiskBenchmarkDomain_C31B8201A0EB82888D8B6AB6F5171E08" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis" xlink:label="loc_us-gaap_ConcentrationRiskByTypeAxis_924E00C0F6C9E35ECB5F6AB6F518525B" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ConcentrationRiskTable_90726A3306B5FF14AC756AB6F517E286" xlink:to="loc_us-gaap_ConcentrationRiskByTypeAxis_924E00C0F6C9E35ECB5F6AB6F518525B" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain" xlink:label="loc_us-gaap_ConcentrationRiskTypeDomain_727A845DE5BF884DAFB36AB6F518EFE6_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_ConcentrationRiskByTypeAxis_924E00C0F6C9E35ECB5F6AB6F518525B" xlink:to="loc_us-gaap_ConcentrationRiskTypeDomain_727A845DE5BF884DAFB36AB6F518EFE6_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain" xlink:label="loc_us-gaap_ConcentrationRiskTypeDomain_727A845DE5BF884DAFB36AB6F518EFE6" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_ConcentrationRiskByTypeAxis_924E00C0F6C9E35ECB5F6AB6F518525B" xlink:to="loc_us-gaap_ConcentrationRiskTypeDomain_727A845DE5BF884DAFB36AB6F518EFE6" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_SchedulesOfConcentrationOfRiskByRiskFactorTextBlock" xlink:label="loc_us-gaap_SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_FD671471A4DC90C1DE2F6AB6F518E3C9" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ConcentrationRiskLineItems_14B3740FC575DFE9E2846AB6F518EBFF" xlink:to="loc_us-gaap_SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_FD671471A4DC90C1DE2F6AB6F518E3C9" xlink:type="arc"/>
</link:definitionLink>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/ConsolidatedBalanceSheets" xlink:type="extended">
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaap_StatementLineItems_EA92FC8B8CFC351B964D6B3A91FA6A80" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaap_StatementTable_5A1DB1BBC3C279F278A66B3A91FA175A" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_StatementLineItems_EA92FC8B8CFC351B964D6B3A91FA6A80" xlink:to="loc_us-gaap_StatementTable_5A1DB1BBC3C279F278A66B3A91FA175A" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_235CD57EE9FFB022087E6B3A91FAA067" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_5A1DB1BBC3C279F278A66B3A91FA175A" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_235CD57EE9FFB022087E6B3A91FAA067" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_77CD9076AE70BB17568F6B3A91FA73FD_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_235CD57EE9FFB022087E6B3A91FAA067" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_77CD9076AE70BB17568F6B3A91FA73FD_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_77CD9076AE70BB17568F6B3A91FA73FD" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_235CD57EE9FFB022087E6B3A91FAA067" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_77CD9076AE70BB17568F6B3A91FA73FD" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_IncreaseDecreaseInInterestPayableNet" xlink:label="loc_us-gaap_IncreaseDecreaseInInterestPayableNet_2E99B12BF6512F1D72106B3A91FB0C97" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_EA92FC8B8CFC351B964D6B3A91FA6A80" xlink:to="loc_us-gaap_IncreaseDecreaseInInterestPayableNet_2E99B12BF6512F1D72106B3A91FB0C97" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_AssetsAbstract" xlink:label="loc_us-gaap_AssetsAbstract_FFF8E84FF882C74481EA6B3A91FB64D3" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_EA92FC8B8CFC351B964D6B3A91FA6A80" xlink:to="loc_us-gaap_AssetsAbstract_FFF8E84FF882C74481EA6B3A91FB64D3" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="loc_us-gaap_AssetsCurrentAbstract_C01BA3164F28E2BB1AB66B3A91FBF0E0" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_FFF8E84FF882C74481EA6B3A91FB64D3" xlink:to="loc_us-gaap_AssetsCurrentAbstract_C01BA3164F28E2BB1AB66B3A91FBF0E0" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_52A7506BAA53E22CE0ED6B3A91FBCC48" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsCurrentAbstract_C01BA3164F28E2BB1AB66B3A91FBF0E0" xlink:to="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_52A7506BAA53E22CE0ED6B3A91FBCC48" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_RestrictedCashCurrent" xlink:label="loc_us-gaap_RestrictedCashCurrent_D8C03AA0081B53AC9F706B3A91FC9319" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsCurrentAbstract_C01BA3164F28E2BB1AB66B3A91FBF0E0" xlink:to="loc_us-gaap_RestrictedCashCurrent_D8C03AA0081B53AC9F706B3A91FC9319" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaap_AccountsReceivableNetCurrent_A694173A5307D72E862F6B3A91FC799F" xlink:type="locator"/>
<link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsCurrentAbstract_C01BA3164F28E2BB1AB66B3A91FBF0E0" xlink:to="loc_us-gaap_AccountsReceivableNetCurrent_A694173A5307D72E862F6B3A91FC799F" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaap_InventoryNet_B1F44141ADCB97F2A8C36B3A91FC18A1" xlink:type="locator"/>
<link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsCurrentAbstract_C01BA3164F28E2BB1AB66B3A91FBF0E0" xlink:to="loc_us-gaap_InventoryNet_B1F44141ADCB97F2A8C36B3A91FC18A1" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_OtherAssetsCurrent" xlink:label="loc_us-gaap_OtherAssetsCurrent_2331701F2141B699E11B6B3A91FC66B7" xlink:type="locator"/>
<link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsCurrentAbstract_C01BA3164F28E2BB1AB66B3A91FBF0E0" xlink:to="loc_us-gaap_OtherAssetsCurrent_2331701F2141B699E11B6B3A91FC66B7" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaap_AssetsCurrent_BEDEACF65C2E7BDBECEE6B3A91FC87EE" xlink:type="locator"/>
<link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsCurrentAbstract_C01BA3164F28E2BB1AB66B3A91FBF0E0" xlink:to="loc_us-gaap_AssetsCurrent_BEDEACF65C2E7BDBECEE6B3A91FC87EE" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentNet_4746BBEC8F91EC4065F76B3A91FD1D6A" xlink:type="locator"/>
<link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsCurrentAbstract_C01BA3164F28E2BB1AB66B3A91FBF0E0" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentNet_4746BBEC8F91EC4065F76B3A91FD1D6A" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_OperatingLeaseRightOfUseAsset" xlink:label="loc_us-gaap_OperatingLeaseRightOfUseAsset_7BCAB3918BD49AEF311D6B3A91FD5156" xlink:type="locator"/>
<link:definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsCurrentAbstract_C01BA3164F28E2BB1AB66B3A91FBF0E0" xlink:to="loc_us-gaap_OperatingLeaseRightOfUseAsset_7BCAB3918BD49AEF311D6B3A91FD5156" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill_E76A01194AF428182D9B6B3A91FD48E5" xlink:type="locator"/>
<link:definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsCurrentAbstract_C01BA3164F28E2BB1AB66B3A91FBF0E0" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill_E76A01194AF428182D9B6B3A91FD48E5" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsNet_D1A83FD5FF6E6EE1460B6B3A91FD4EB9" xlink:type="locator"/>
<link:definitionArc order="10" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsCurrentAbstract_C01BA3164F28E2BB1AB66B3A91FBF0E0" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsNet_D1A83FD5FF6E6EE1460B6B3A91FD4EB9" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DepositsAssetsNoncurrent" xlink:label="loc_us-gaap_DepositsAssetsNoncurrent_39B1C0498BCD21182D7A6B3A91FDC659" xlink:type="locator"/>
<link:definitionArc order="11" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsCurrentAbstract_C01BA3164F28E2BB1AB66B3A91FBF0E0" xlink:to="loc_us-gaap_DepositsAssetsNoncurrent_39B1C0498BCD21182D7A6B3A91FDC659" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaap_Assets_9DAA00EC8A2DED44A96E6B3A91FDDEF0" xlink:type="locator"/>
<link:definitionArc order="12" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsCurrentAbstract_C01BA3164F28E2BB1AB66B3A91FBF0E0" xlink:to="loc_us-gaap_Assets_9DAA00EC8A2DED44A96E6B3A91FDDEF0" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_2F2923A94A23AAC162F46B3A91FEB40A" xlink:type="locator"/>
<link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_EA92FC8B8CFC351B964D6B3A91FA6A80" xlink:to="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_2F2923A94A23AAC162F46B3A91FEB40A" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="loc_us-gaap_LiabilitiesCurrentAbstract_041888509C5C2C1A75B76B3A91FE0960" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_2F2923A94A23AAC162F46B3A91FEB40A" xlink:to="loc_us-gaap_LiabilitiesCurrentAbstract_041888509C5C2C1A75B76B3A91FE0960" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ShortTermBorrowings" xlink:label="loc_us-gaap_ShortTermBorrowings_22625AA4B5E02AA06EE96B3A91FED7F0" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_041888509C5C2C1A75B76B3A91FE0960" xlink:to="loc_us-gaap_ShortTermBorrowings_22625AA4B5E02AA06EE96B3A91FED7F0" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_OtherNotesPayableCurrent" xlink:label="loc_us-gaap_OtherNotesPayableCurrent_41233EC45A5DAA0C87EB6B3A91FF5D97" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_041888509C5C2C1A75B76B3A91FE0960" xlink:to="loc_us-gaap_OtherNotesPayableCurrent_41233EC45A5DAA0C87EB6B3A91FF5D97" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaap_AccountsPayableCurrent_B3A8FB39AD2622EF59AB6B3A91FF6906" xlink:type="locator"/>
<link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_041888509C5C2C1A75B76B3A91FE0960" xlink:to="loc_us-gaap_AccountsPayableCurrent_B3A8FB39AD2622EF59AB6B3A91FF6906" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaap_AccruedLiabilitiesCurrent_E4A7BF9BCA47C8F6EECC6B3A91FF3BC7" xlink:type="locator"/>
<link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_041888509C5C2C1A75B76B3A91FE0960" xlink:to="loc_us-gaap_AccruedLiabilitiesCurrent_E4A7BF9BCA47C8F6EECC6B3A91FF3BC7" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_InterestPayableCurrent" xlink:label="loc_us-gaap_InterestPayableCurrent_7ACBD1577E421A1C87866B3A91FF1783" xlink:type="locator"/>
<link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_041888509C5C2C1A75B76B3A91FE0960" xlink:to="loc_us-gaap_InterestPayableCurrent_7ACBD1577E421A1C87866B3A91FF1783" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities" xlink:label="loc_us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities_CF5E4E3FF20C474F742A6B3A91FFAFEC" xlink:type="locator"/>
<link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_041888509C5C2C1A75B76B3A91FE0960" xlink:to="loc_us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities_CF5E4E3FF20C474F742A6B3A91FFAFEC" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_OperatingLeaseLiabilityCurrent" xlink:label="loc_us-gaap_OperatingLeaseLiabilityCurrent_E411BC2AE996263B99316B3A91FF7107" xlink:type="locator"/>
<link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_041888509C5C2C1A75B76B3A91FE0960" xlink:to="loc_us-gaap_OperatingLeaseLiabilityCurrent_E411BC2AE996263B99316B3A91FF7107" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DeferredRevenueCurrent" xlink:label="loc_us-gaap_DeferredRevenueCurrent_25731B9AEFEA5D8058326B3A91FFF64B" xlink:type="locator"/>
<link:definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_041888509C5C2C1A75B76B3A91FE0960" xlink:to="loc_us-gaap_DeferredRevenueCurrent_25731B9AEFEA5D8058326B3A91FFF64B" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent" xlink:label="loc_us-gaap_LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent_3C0DC7C87DED59D817C46B3A92008ECD" xlink:type="locator"/>
<link:definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_041888509C5C2C1A75B76B3A91FE0960" xlink:to="loc_us-gaap_LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent_3C0DC7C87DED59D817C46B3A92008ECD" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaap_LiabilitiesCurrent_0A32D22D5E91E87B9F766B3A92003A08" xlink:type="locator"/>
<link:definitionArc order="10" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_041888509C5C2C1A75B76B3A91FE0960" xlink:to="loc_us-gaap_LiabilitiesCurrent_0A32D22D5E91E87B9F766B3A92003A08" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_OtherLongTermNotesPayable" xlink:label="loc_us-gaap_OtherLongTermNotesPayable_429F118D378190FAA5E76B3A9200D431" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_2F2923A94A23AAC162F46B3A91FEB40A" xlink:to="loc_us-gaap_OtherLongTermNotesPayable_429F118D378190FAA5E76B3A9200D431" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="loc_us-gaap_OperatingLeaseLiabilityNoncurrent_F2E1BB17A16FD7A02A5B6B3A9200941D" xlink:type="locator"/>
<link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_2F2923A94A23AAC162F46B3A91FEB40A" xlink:to="loc_us-gaap_OperatingLeaseLiabilityNoncurrent_F2E1BB17A16FD7A02A5B6B3A9200941D" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_OperatingLeaseLiabilityNoncurrentStatementOfFinancialPositionExtensibleList" xlink:label="loc_us-gaap_OperatingLeaseLiabilityNoncurrentStatementOfFinancialPositionExtensibleList_7DF189792F4D4865CE816B3A92009959" xlink:type="locator"/>
<link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_2F2923A94A23AAC162F46B3A91FEB40A" xlink:to="loc_us-gaap_OperatingLeaseLiabilityNoncurrentStatementOfFinancialPositionExtensibleList_7DF189792F4D4865CE816B3A92009959" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent" xlink:label="loc_us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent_3503E4B21CA5DBDDB7A56B3A9201D8F5" xlink:type="locator"/>
<link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_2F2923A94A23AAC162F46B3A91FEB40A" xlink:to="loc_us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent_3503E4B21CA5DBDDB7A56B3A9201D8F5" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_LiabilitiesNoncurrent" xlink:label="loc_us-gaap_LiabilitiesNoncurrent_B95BD06CAD8C188D94FA6B3A92014FCF" xlink:type="locator"/>
<link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_2F2923A94A23AAC162F46B3A91FEB40A" xlink:to="loc_us-gaap_LiabilitiesNoncurrent_B95BD06CAD8C188D94FA6B3A92014FCF" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaap_Liabilities_EAFA9CEFF965B4ECB7A86B3A92012F45" xlink:type="locator"/>
<link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_2F2923A94A23AAC162F46B3A91FEB40A" xlink:to="loc_us-gaap_Liabilities_EAFA9CEFF965B4ECB7A86B3A92012F45" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="loc_us-gaap_StockholdersEquityAbstract_A8154B9001C5B881A4546B3A92019FB8" xlink:type="locator"/>
<link:definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_2F2923A94A23AAC162F46B3A91FEB40A" xlink:to="loc_us-gaap_StockholdersEquityAbstract_A8154B9001C5B881A4546B3A92019FB8" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_PreferredStockValue" xlink:label="loc_us-gaap_PreferredStockValue_5B5B8763C7943770E5086B3A9201831F" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityAbstract_A8154B9001C5B881A4546B3A92019FB8" xlink:to="loc_us-gaap_PreferredStockValue_5B5B8763C7943770E5086B3A9201831F" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaap_CommonStockValue_22EA451F226EF55AECA96B3A92023C13" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityAbstract_A8154B9001C5B881A4546B3A92019FB8" xlink:to="loc_us-gaap_CommonStockValue_22EA451F226EF55AECA96B3A92023C13" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="loc_us-gaap_AdditionalPaidInCapital_0C2AF98D7638279E1A056B3A920202DE" xlink:type="locator"/>
<link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityAbstract_A8154B9001C5B881A4546B3A92019FB8" xlink:to="loc_us-gaap_AdditionalPaidInCapital_0C2AF98D7638279E1A056B3A920202DE" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaap_RetainedEarningsAccumulatedDeficit_0F141498C3D7ED74A1236B3A9202D846" xlink:type="locator"/>
<link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityAbstract_A8154B9001C5B881A4546B3A92019FB8" xlink:to="loc_us-gaap_RetainedEarningsAccumulatedDeficit_0F141498C3D7ED74A1236B3A9202D846" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaap_StockholdersEquity_4DF01A26E43EF3F042D76B3A920268C7" xlink:type="locator"/>
<link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityAbstract_A8154B9001C5B881A4546B3A92019FB8" xlink:to="loc_us-gaap_StockholdersEquity_4DF01A26E43EF3F042D76B3A920268C7" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaap_LiabilitiesAndStockholdersEquity_DD2FF5D1D25D1628B4AA6B3A920223BA" xlink:type="locator"/>
<link:definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_2F2923A94A23AAC162F46B3A91FEB40A" xlink:to="loc_us-gaap_LiabilitiesAndStockholdersEquity_DD2FF5D1D25D1628B4AA6B3A920223BA" xlink:type="arc"/>
</link:definitionLink>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/ConsolidatedBalanceSheetsParenthetical" xlink:type="extended"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/ConsolidatedStatementsOfCashFlows" xlink:type="extended">
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaap_StatementLineItems_4113A1E8D1969B6FA07A6AF25E362C74" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaap_StatementTable_1FAC41999F10E2E76EAC6AF25E356B28" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_StatementLineItems_4113A1E8D1969B6FA07A6AF25E362C74" xlink:to="loc_us-gaap_StatementTable_1FAC41999F10E2E76EAC6AF25E356B28" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis" xlink:label="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_4F8C801D01C3BD14DAB36AF25E356B7A" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_1FAC41999F10E2E76EAC6AF25E356B28" xlink:to="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_4F8C801D01C3BD14DAB36AF25E356B7A" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain" xlink:label="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_CD393B8B5BF97FC289106AF25E36BBB2_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_4F8C801D01C3BD14DAB36AF25E356B7A" xlink:to="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_CD393B8B5BF97FC289106AF25E36BBB2_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain" xlink:label="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_CD393B8B5BF97FC289106AF25E36BBB2" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_4F8C801D01C3BD14DAB36AF25E356B7A" xlink:to="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_CD393B8B5BF97FC289106AF25E36BBB2" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_D3638EE36154C79EA8876AF25E365F2E" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_4113A1E8D1969B6FA07A6AF25E362C74" xlink:to="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_D3638EE36154C79EA8876AF25E365F2E" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaap_NetIncomeLoss_13F85868FD729EFDF2066AF25E36756C" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_D3638EE36154C79EA8876AF25E365F2E" xlink:to="loc_us-gaap_NetIncomeLoss_13F85868FD729EFDF2066AF25E36756C" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_DF760BA6ECAE4271B0546AF25E3A7C9D" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_D3638EE36154C79EA8876AF25E365F2E" xlink:to="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_DF760BA6ECAE4271B0546AF25E3A7C9D" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ProvisionForDoubtfulAccounts" xlink:label="loc_us-gaap_ProvisionForDoubtfulAccounts_2C3357B8802587412AF16AF25E3B0CA2" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_DF760BA6ECAE4271B0546AF25E3A7C9D" xlink:to="loc_us-gaap_ProvisionForDoubtfulAccounts_2C3357B8802587412AF16AF25E3B0CA2" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_GainLossOnDispositionOfAssets" xlink:label="loc_us-gaap_GainLossOnDispositionOfAssets_F5CF82CF28CB2A2FF53C6AF25E3BF38F" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_DF760BA6ECAE4271B0546AF25E3A7C9D" xlink:to="loc_us-gaap_GainLossOnDispositionOfAssets_F5CF82CF28CB2A2FF53C6AF25E3BF38F" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaap_DepreciationDepletionAndAmortization_AAAEB115CF4AAAA7DBDA6AF25E3B17E5" xlink:type="locator"/>
<link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_DF760BA6ECAE4271B0546AF25E3A7C9D" xlink:to="loc_us-gaap_DepreciationDepletionAndAmortization_AAAEB115CF4AAAA7DBDA6AF25E3B17E5" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_us-gaap_OtherNonoperatingIncomeExpense_8720691761705E61B0376AF25E3BDC8D" xlink:type="locator"/>
<link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_DF760BA6ECAE4271B0546AF25E3A7C9D" xlink:to="loc_us-gaap_OtherNonoperatingIncomeExpense_8720691761705E61B0376AF25E3BDC8D" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:label="loc_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_4F5E37287D992DCC032D6AF25E3B7E21" xlink:type="locator"/>
<link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_DF760BA6ECAE4271B0546AF25E3A7C9D" xlink:to="loc_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_4F5E37287D992DCC032D6AF25E3B7E21" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaap_IncreaseDecreaseInAccountsReceivable_6B1ACA49604B51D9323F6AF25E3BAF0F" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_4F5E37287D992DCC032D6AF25E3B7E21" xlink:to="loc_us-gaap_IncreaseDecreaseInAccountsReceivable_6B1ACA49604B51D9323F6AF25E3BAF0F" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="loc_us-gaap_IncreaseDecreaseInInventories_1EBAB7B9358D4EA6E7356AF25E3BCDE5" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_4F5E37287D992DCC032D6AF25E3B7E21" xlink:to="loc_us-gaap_IncreaseDecreaseInInventories_1EBAB7B9358D4EA6E7356AF25E3BCDE5" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_IncreaseDecreaseInOtherOperatingAssets" xlink:label="loc_us-gaap_IncreaseDecreaseInOtherOperatingAssets_3D0A28509184C6BBF8456AF25E3BA781" xlink:type="locator"/>
<link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_4F5E37287D992DCC032D6AF25E3B7E21" xlink:to="loc_us-gaap_IncreaseDecreaseInOtherOperatingAssets_3D0A28509184C6BBF8456AF25E3BA781" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_IncreaseDecreaseInOtherNoncurrentAssets" xlink:label="loc_us-gaap_IncreaseDecreaseInOtherNoncurrentAssets_54012571B4CC33B4C4B46AF25E3BFD2A" xlink:type="locator"/>
<link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_4F5E37287D992DCC032D6AF25E3B7E21" xlink:to="loc_us-gaap_IncreaseDecreaseInOtherNoncurrentAssets_54012571B4CC33B4C4B46AF25E3BFD2A" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_IncreaseDecreaseInDeferredRevenue" xlink:label="loc_us-gaap_IncreaseDecreaseInDeferredRevenue_F2F15A6166E3F8E38B5F6AF25E3B9F61" xlink:type="locator"/>
<link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_4F5E37287D992DCC032D6AF25E3B7E21" xlink:to="loc_us-gaap_IncreaseDecreaseInDeferredRevenue_F2F15A6166E3F8E38B5F6AF25E3B9F61" xlink:type="arc"/>
<link:loc xlink:href="esmc-20190930.xsd#esmc_Increasedecreaseinliabilitiesofdiscontinuedoperations" xlink:label="loc_esmc_Increasedecreaseinliabilitiesofdiscontinuedoperations_4BCF47FCF140430BCBF66AF25E3B1D58" xlink:type="locator"/>
<link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_4F5E37287D992DCC032D6AF25E3B7E21" xlink:to="loc_esmc_Increasedecreaseinliabilitiesofdiscontinuedoperations_4BCF47FCF140430BCBF66AF25E3B1D58" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_RelatedPartyTransactionDueFromToRelatedParty" xlink:label="loc_us-gaap_RelatedPartyTransactionDueFromToRelatedParty_43A8323EE2AF7CCB4A356AF25E3B3B0A" xlink:type="locator"/>
<link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_4F5E37287D992DCC032D6AF25E3B7E21" xlink:to="loc_us-gaap_RelatedPartyTransactionDueFromToRelatedParty_43A8323EE2AF7CCB4A356AF25E3B3B0A" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayable" xlink:label="loc_us-gaap_IncreaseDecreaseInAccountsPayable_4711C980BE681F933A3D6AF25E3B170B" xlink:type="locator"/>
<link:definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_4F5E37287D992DCC032D6AF25E3B7E21" xlink:to="loc_us-gaap_IncreaseDecreaseInAccountsPayable_4711C980BE681F933A3D6AF25E3B170B" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:label="loc_us-gaap_IncreaseDecreaseInAccruedLiabilities_B2243C83ABFB50B46BAC6AF25E3B293D" xlink:type="locator"/>
<link:definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_4F5E37287D992DCC032D6AF25E3B7E21" xlink:to="loc_us-gaap_IncreaseDecreaseInAccruedLiabilities_B2243C83ABFB50B46BAC6AF25E3B293D" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" xlink:label="loc_us-gaap_IncreaseDecreaseInOtherAccruedLiabilities_66A72B17128C06A90CFC6AF25E3B5FAD" xlink:type="locator"/>
<link:definitionArc order="10" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_4F5E37287D992DCC032D6AF25E3B7E21" xlink:to="loc_us-gaap_IncreaseDecreaseInOtherAccruedLiabilities_66A72B17128C06A90CFC6AF25E3B5FAD" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:label="loc_us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities_1115541DE6CB7BE430066AF25E3B17B5" xlink:type="locator"/>
<link:definitionArc order="11" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_4F5E37287D992DCC032D6AF25E3B7E21" xlink:to="loc_us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities_1115541DE6CB7BE430066AF25E3B17B5" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_IncreaseDecreaseInPensionAndPostretirementObligations" xlink:label="loc_us-gaap_IncreaseDecreaseInPensionAndPostretirementObligations_A136B7B37178CF66153E6AF25E3B6F0F" xlink:type="locator"/>
<link:definitionArc order="12" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_4F5E37287D992DCC032D6AF25E3B7E21" xlink:to="loc_us-gaap_IncreaseDecreaseInPensionAndPostretirementObligations_A136B7B37178CF66153E6AF25E3B6F0F" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_PaymentsForLeasingCosts" xlink:label="loc_us-gaap_PaymentsForLeasingCosts_8EBACA0B51237BAF57776AF25E3B0C9D" xlink:type="locator"/>
<link:definitionArc order="13" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_4F5E37287D992DCC032D6AF25E3B7E21" xlink:to="loc_us-gaap_PaymentsForLeasingCosts_8EBACA0B51237BAF57776AF25E3B0C9D" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_OtherOperatingActivitiesCashFlowStatement" xlink:label="loc_us-gaap_OtherOperatingActivitiesCashFlowStatement_330935190974DCF296226AF25E3B4A10" xlink:type="locator"/>
<link:definitionArc order="14" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_4F5E37287D992DCC032D6AF25E3B7E21" xlink:to="loc_us-gaap_OtherOperatingActivitiesCashFlowStatement_330935190974DCF296226AF25E3B4A10" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_D2E68B0A41D39FFC84AC6AF25E3F424C" xlink:type="locator"/>
<link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_DF760BA6ECAE4271B0546AF25E3A7C9D" xlink:to="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_D2E68B0A41D39FFC84AC6AF25E3F424C" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_A326FD5F6B92F8F308276AF38DCCEBF6" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_4113A1E8D1969B6FA07A6AF25E362C74" xlink:to="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_A326FD5F6B92F8F308276AF38DCCEBF6" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_ABA4108BAFD90B38DA906AF25E3F1707" xlink:type="locator"/>
<link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_4113A1E8D1969B6FA07A6AF25E362C74" xlink:to="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_ABA4108BAFD90B38DA906AF25E3F1707" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_PaymentsToAcquireProductiveAssets" xlink:label="loc_us-gaap_PaymentsToAcquireProductiveAssets_A2C7D58576E48642796B6AF25E3F1281" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_ABA4108BAFD90B38DA906AF25E3F1707" xlink:to="loc_us-gaap_PaymentsToAcquireProductiveAssets_A2C7D58576E48642796B6AF25E3F1281" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_PaymentsToAcquireOtherProductiveAssets" xlink:label="loc_us-gaap_PaymentsToAcquireOtherProductiveAssets_A7BFFE020908F5C05E926AF25E40549F" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_ABA4108BAFD90B38DA906AF25E3F1707" xlink:to="loc_us-gaap_PaymentsToAcquireOtherProductiveAssets_A7BFFE020908F5C05E926AF25E40549F" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations_E216D7E1318365546B3B6AF25E404601" xlink:type="locator"/>
<link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_4113A1E8D1969B6FA07A6AF25E362C74" xlink:to="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations_E216D7E1318365546B3B6AF25E404601" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_E08D4D2543C25FE6BEEE6AF25E401C8F" xlink:type="locator"/>
<link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_4113A1E8D1969B6FA07A6AF25E362C74" xlink:to="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_E08D4D2543C25FE6BEEE6AF25E401C8F" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_768C314EBF23987156B56AF25E406A16" xlink:type="locator"/>
<link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_4113A1E8D1969B6FA07A6AF25E362C74" xlink:to="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_768C314EBF23987156B56AF25E406A16" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ProceedsFromRelatedPartyDebt" xlink:label="loc_us-gaap_ProceedsFromRelatedPartyDebt_C6E81730E17F8D043DE46AF25E41400A" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_768C314EBF23987156B56AF25E406A16" xlink:to="loc_us-gaap_ProceedsFromRelatedPartyDebt_C6E81730E17F8D043DE46AF25E41400A" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_RepaymentsOfNotesPayable" xlink:label="loc_us-gaap_RepaymentsOfNotesPayable_2A92DD5EC8A5AAA711D56AF25E471A01" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_768C314EBF23987156B56AF25E406A16" xlink:to="loc_us-gaap_RepaymentsOfNotesPayable_2A92DD5EC8A5AAA711D56AF25E471A01" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ProceedsFromRepaymentsOfLinesOfCredit" xlink:label="loc_us-gaap_ProceedsFromRepaymentsOfLinesOfCredit_8F996DAB50AF7E09DBE56AF25E47B8C8" xlink:type="locator"/>
<link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_768C314EBF23987156B56AF25E406A16" xlink:to="loc_us-gaap_ProceedsFromRepaymentsOfLinesOfCredit_8F996DAB50AF7E09DBE56AF25E47B8C8" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_F1A9CC006985F43213966AF25E4799AA" xlink:type="locator"/>
<link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_4113A1E8D1969B6FA07A6AF25E362C74" xlink:to="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_F1A9CC006985F43213966AF25E4799AA" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_090362E90F1BA5E6A5F56AF25E4746EE" xlink:type="locator"/>
<link:definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_4113A1E8D1969B6FA07A6AF25E362C74" xlink:to="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_090362E90F1BA5E6A5F56AF25E4746EE" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_F1A8D75B22AA461375D16AF25E48704D" xlink:type="locator"/>
<link:definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_4113A1E8D1969B6FA07A6AF25E362C74" xlink:to="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_F1A8D75B22AA461375D16AF25E48704D" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_9F519772A3EB23EA622E6AF25E4860C6" xlink:type="locator"/>
<link:definitionArc order="10" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_4113A1E8D1969B6FA07A6AF25E362C74" xlink:to="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_9F519772A3EB23EA622E6AF25E4860C6" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_RestrictedCash" xlink:label="loc_us-gaap_RestrictedCash_FA4D09956C68290E3E766AF25E48615C" xlink:type="locator"/>
<link:definitionArc order="11" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_4113A1E8D1969B6FA07A6AF25E362C74" xlink:to="loc_us-gaap_RestrictedCash_FA4D09956C68290E3E766AF25E48615C" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_Cash" xlink:label="loc_us-gaap_Cash_0FF1208CDDF17ADF495C6AF25E480136" xlink:type="locator"/>
<link:definitionArc order="12" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_4113A1E8D1969B6FA07A6AF25E362C74" xlink:to="loc_us-gaap_Cash_0FF1208CDDF17ADF495C6AF25E480136" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_SupplementalCashFlowInformationAbstract" xlink:label="loc_us-gaap_SupplementalCashFlowInformationAbstract_20A532135E2B386430476AF25E4980D4" xlink:type="locator"/>
<link:definitionArc order="13" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_4113A1E8D1969B6FA07A6AF25E362C74" xlink:to="loc_us-gaap_SupplementalCashFlowInformationAbstract_20A532135E2B386430476AF25E4980D4" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_InterestPaidNet" xlink:label="loc_us-gaap_InterestPaidNet_571BE01E75898E1319EB6AF25E491E9B" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SupplementalCashFlowInformationAbstract_20A532135E2B386430476AF25E4980D4" xlink:to="loc_us-gaap_InterestPaidNet_571BE01E75898E1319EB6AF25E491E9B" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_NotesAssumed1" xlink:label="loc_us-gaap_NotesAssumed1_82963BEB6E6B0CC559966AF25E49B6C7" xlink:type="locator"/>
<link:definitionArc order="14" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_4113A1E8D1969B6FA07A6AF25E362C74" xlink:to="loc_us-gaap_NotesAssumed1_82963BEB6E6B0CC559966AF25E49B6C7" xlink:type="arc"/>
</link:definitionLink>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/ConsolidatedStatementsOfOperations" xlink:type="extended">
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems" xlink:label="loc_us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems_3A6A53E494BE397222376B3E81287386" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTable" xlink:label="loc_us-gaap_ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTable_4ED9793E37D675B6E1006B3E81260325" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems_3A6A53E494BE397222376B3E81287386" xlink:to="loc_us-gaap_ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTable_4ED9793E37D675B6E1006B3E81260325" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment"/>
<link:loc xlink:href="http://xbrl.fasb.org/srt/2018/elts/srt-2018-01-31.xsd#srt_ProductOrServiceAxis" xlink:label="loc_srt_ProductOrServiceAxis_2075A8B976F2678963AD6B3E8127710F" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTable_4ED9793E37D675B6E1006B3E81260325" xlink:to="loc_srt_ProductOrServiceAxis_2075A8B976F2678963AD6B3E8127710F" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/srt/2018/elts/srt-2018-01-31.xsd#srt_ProductsAndServicesDomain" xlink:label="loc_srt_ProductsAndServicesDomain_C0D8B572E837695B8FF56B3E81274B7D_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ProductOrServiceAxis_2075A8B976F2678963AD6B3E8127710F" xlink:to="loc_srt_ProductsAndServicesDomain_C0D8B572E837695B8FF56B3E81274B7D_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/srt/2018/elts/srt-2018-01-31.xsd#srt_ProductsAndServicesDomain" xlink:label="loc_srt_ProductsAndServicesDomain_C0D8B572E837695B8FF56B3E81274B7D" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ProductOrServiceAxis_2075A8B976F2678963AD6B3E8127710F" xlink:to="loc_srt_ProductsAndServicesDomain_C0D8B572E837695B8FF56B3E81274B7D" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ProductMember" xlink:label="loc_us-gaap_ProductMember_F8F478181ECF1AEC97546B3E8127E860" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_C0D8B572E837695B8FF56B3E81274B7D" xlink:to="loc_us-gaap_ProductMember_F8F478181ECF1AEC97546B3E8127E860" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ServiceMember" xlink:label="loc_us-gaap_ServiceMember_A7436C72E57F82A119E66B3E81288E05" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_C0D8B572E837695B8FF56B3E81274B7D" xlink:to="loc_us-gaap_ServiceMember_A7436C72E57F82A119E66B3E81288E05" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax_0EF325955F4D100C08566B3E8128C32D" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems_3A6A53E494BE397222376B3E81287386" xlink:to="loc_us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax_0EF325955F4D100C08566B3E8128C32D" xlink:type="arc"/>
</link:definitionLink>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/ConsolidatedStatementsOfShareholdersEquityAndComprehensiveLoss" xlink:type="extended">
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaap_StatementLineItems_020B8F4106F84C2B50EF6AB6F5CB9390" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaap_StatementTable_38EF5F57EFC7DD5B471B6AB6F5C9610A" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_StatementLineItems_020B8F4106F84C2B50EF6AB6F5CB9390" xlink:to="loc_us-gaap_StatementTable_38EF5F57EFC7DD5B471B6AB6F5C9610A" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaap_StatementEquityComponentsAxis_BAC6DCF6BF77CF88CE266AB6F5C9AC27" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_38EF5F57EFC7DD5B471B6AB6F5C9610A" xlink:to="loc_us-gaap_StatementEquityComponentsAxis_BAC6DCF6BF77CF88CE266AB6F5C9AC27" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaap_EquityComponentDomain_C9BBB0CD6A69BDB73DAC6AB6F5CAA71D_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_BAC6DCF6BF77CF88CE266AB6F5C9AC27" xlink:to="loc_us-gaap_EquityComponentDomain_C9BBB0CD6A69BDB73DAC6AB6F5CAA71D_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaap_EquityComponentDomain_C9BBB0CD6A69BDB73DAC6AB6F5CAA71D" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_BAC6DCF6BF77CF88CE266AB6F5C9AC27" xlink:to="loc_us-gaap_EquityComponentDomain_C9BBB0CD6A69BDB73DAC6AB6F5CAA71D" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaap_CommonStockMember_22E398ADABEFCF90FB106AB6F5CA2EA1" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityComponentDomain_C9BBB0CD6A69BDB73DAC6AB6F5CAA71D" xlink:to="loc_us-gaap_CommonStockMember_22E398ADABEFCF90FB106AB6F5CA2EA1" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_PreferredStockMember" xlink:label="loc_us-gaap_PreferredStockMember_EC827883CF039A299B926AB6F5CAB21B" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityComponentDomain_C9BBB0CD6A69BDB73DAC6AB6F5CAA71D" xlink:to="loc_us-gaap_PreferredStockMember_EC827883CF039A299B926AB6F5CAB21B" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="loc_us-gaap_AdditionalPaidInCapitalMember_5087C24A5581796E74256AB6F5CB9283" xlink:type="locator"/>
<link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityComponentDomain_C9BBB0CD6A69BDB73DAC6AB6F5CAA71D" xlink:to="loc_us-gaap_AdditionalPaidInCapitalMember_5087C24A5581796E74256AB6F5CB9283" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_RetainedEarningsMember" xlink:label="loc_us-gaap_RetainedEarningsMember_11BD02410BCCF206DBB06AB6F5CB4953" xlink:type="locator"/>
<link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityComponentDomain_C9BBB0CD6A69BDB73DAC6AB6F5CAA71D" xlink:to="loc_us-gaap_RetainedEarningsMember_11BD02410BCCF206DBB06AB6F5CB4953" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="loc_us-gaap_PreferredStockSharesOutstanding_433C604CE97DD2B9F56F6AB6F5CBA3E2" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_020B8F4106F84C2B50EF6AB6F5CB9390" xlink:to="loc_us-gaap_PreferredStockSharesOutstanding_433C604CE97DD2B9F56F6AB6F5CBA3E2" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion" xlink:label="loc_us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion_ACAA1098624B6888A1746AB6F5CB085C" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_020B8F4106F84C2B50EF6AB6F5CB9390" xlink:to="loc_us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion_ACAA1098624B6888A1746AB6F5CB085C" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:label="loc_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_A047CDE29F544DEDEBE76AB6F5CC9767" xlink:type="locator"/>
<link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_020B8F4106F84C2B50EF6AB6F5CB9390" xlink:to="loc_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_A047CDE29F544DEDEBE76AB6F5CC9767" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaap_StockholdersEquity_FF9CC66AC567A20D50886AB6F5CCA9CF" xlink:type="locator"/>
<link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_020B8F4106F84C2B50EF6AB6F5CB9390" xlink:to="loc_us-gaap_StockholdersEquity_FF9CC66AC567A20D50886AB6F5CCA9CF" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_SharesOutstanding" xlink:label="loc_us-gaap_SharesOutstanding_7C010827420881D4A5736AB6F5CC8493" xlink:type="locator"/>
<link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_020B8F4106F84C2B50EF6AB6F5CB9390" xlink:to="loc_us-gaap_SharesOutstanding_7C010827420881D4A5736AB6F5CC8493" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaap_NetIncomeLoss_E84468DAFEC8774813C16AB6F5CC9D60" xlink:type="locator"/>
<link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_020B8F4106F84C2B50EF6AB6F5CB9390" xlink:to="loc_us-gaap_NetIncomeLoss_E84468DAFEC8774813C16AB6F5CC9D60" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_TreasuryStockSharesRetired" xlink:label="loc_us-gaap_TreasuryStockSharesRetired_4E8B61D038D0C8ABDFAF6AB6F5CC0D46" xlink:type="locator"/>
<link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_020B8F4106F84C2B50EF6AB6F5CB9390" xlink:to="loc_us-gaap_TreasuryStockSharesRetired_4E8B61D038D0C8ABDFAF6AB6F5CC0D46" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_TreasuryStockRetiredParValueMethodAmount" xlink:label="loc_us-gaap_TreasuryStockRetiredParValueMethodAmount_B922C110D79CAC7C45766AB6F5CCA729" xlink:type="locator"/>
<link:definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_020B8F4106F84C2B50EF6AB6F5CB9390" xlink:to="loc_us-gaap_TreasuryStockRetiredParValueMethodAmount_B922C110D79CAC7C45766AB6F5CCA729" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_PreferredStockValue" xlink:label="loc_us-gaap_PreferredStockValue_4D219D66B7EE2E62690B6AB6F5CDF79A" xlink:type="locator"/>
<link:definitionArc order="11" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_020B8F4106F84C2B50EF6AB6F5CB9390" xlink:to="loc_us-gaap_PreferredStockValue_4D219D66B7EE2E62690B6AB6F5CDF79A" xlink:type="arc"/>
</link:definitionLink>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/DiscontinuedOperationDetails" xlink:type="extended">
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems" xlink:label="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_9E256B0BE9FF8E4FD2E66AB6F54FE244" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable" xlink:label="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_1D0123B30673666C33F56AB6F54D3A13" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_9E256B0BE9FF8E4FD2E66AB6F54FE244" xlink:to="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_1D0123B30673666C33F56AB6F54D3A13" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment"/>
<link:loc xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_LegalEntityAxis" xlink:label="loc_dei_LegalEntityAxis_25E2DE5B65EB189FEF5C6AB6F54D8114" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_1D0123B30673666C33F56AB6F54D3A13" xlink:to="loc_dei_LegalEntityAxis_25E2DE5B65EB189FEF5C6AB6F54D8114" xlink:type="arc"/>
<link:loc xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_1A2D7E007CC5015B808C6AB6F54D5269_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_dei_LegalEntityAxis_25E2DE5B65EB189FEF5C6AB6F54D8114" xlink:to="loc_dei_EntityDomain_1A2D7E007CC5015B808C6AB6F54D5269_default" xlink:type="arc"/>
<link:loc xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_1A2D7E007CC5015B808C6AB6F54D5269" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_dei_LegalEntityAxis_25E2DE5B65EB189FEF5C6AB6F54D8114" xlink:to="loc_dei_EntityDomain_1A2D7E007CC5015B808C6AB6F54D5269" xlink:type="arc"/>
<link:loc xlink:href="esmc-20190930.xsd#esmc_BhHoldingsSASMember" xlink:label="loc_esmc_BhHoldingsSASMember_09FA8B9C7F12BD870C516AB6F54E35B4" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_1A2D7E007CC5015B808C6AB6F54D5269" xlink:to="loc_esmc_BhHoldingsSASMember_09FA8B9C7F12BD870C516AB6F54E35B4" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis" xlink:label="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_75CFD63CAB228FF0426D6AB6F54E2C6D" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_1D0123B30673666C33F56AB6F54D3A13" xlink:to="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_75CFD63CAB228FF0426D6AB6F54E2C6D" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain" xlink:label="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_278D32EAA98773C71D2E6AB6F54E2CAB_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_75CFD63CAB228FF0426D6AB6F54E2C6D" xlink:to="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_278D32EAA98773C71D2E6AB6F54E2CAB_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain" xlink:label="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_278D32EAA98773C71D2E6AB6F54E2CAB" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_75CFD63CAB228FF0426D6AB6F54E2C6D" xlink:to="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_278D32EAA98773C71D2E6AB6F54E2CAB" xlink:type="arc"/>
<link:loc xlink:href="esmc-20190930.xsd#esmc_BhHoldingsSASMember" xlink:label="loc_esmc_BhHoldingsSASMember_846C139070863A7EB1C96AB6F54E5A78" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_278D32EAA98773C71D2E6AB6F54E2CAB" xlink:to="loc_esmc_BhHoldingsSASMember_846C139070863A7EB1C96AB6F54E5A78" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DisposalGroupClassificationAxis" xlink:label="loc_us-gaap_DisposalGroupClassificationAxis_82B5A02BC78CD23BDA3B6AB6F54FEF07" xlink:type="locator"/>
<link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_1D0123B30673666C33F56AB6F54D3A13" xlink:to="loc_us-gaap_DisposalGroupClassificationAxis_82B5A02BC78CD23BDA3B6AB6F54FEF07" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DisposalGroupClassificationDomain" xlink:label="loc_us-gaap_DisposalGroupClassificationDomain_4691890A0FA01ACA84D06AB6F54FB85C_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DisposalGroupClassificationAxis_82B5A02BC78CD23BDA3B6AB6F54FEF07" xlink:to="loc_us-gaap_DisposalGroupClassificationDomain_4691890A0FA01ACA84D06AB6F54FB85C_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DisposalGroupClassificationDomain" xlink:label="loc_us-gaap_DisposalGroupClassificationDomain_4691890A0FA01ACA84D06AB6F54FB85C" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DisposalGroupClassificationAxis_82B5A02BC78CD23BDA3B6AB6F54FEF07" xlink:to="loc_us-gaap_DisposalGroupClassificationDomain_4691890A0FA01ACA84D06AB6F54FB85C" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_IncomeStatementLocationAxis" xlink:label="loc_us-gaap_IncomeStatementLocationAxis_44DE11AE2829397B8F316AB6F54FFEBF" xlink:type="locator"/>
<link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_1D0123B30673666C33F56AB6F54D3A13" xlink:to="loc_us-gaap_IncomeStatementLocationAxis_44DE11AE2829397B8F316AB6F54FFEBF" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_IncomeStatementLocationDomain" xlink:label="loc_us-gaap_IncomeStatementLocationDomain_C84B817D99AB35D07BA46AB6F54F9813_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_IncomeStatementLocationAxis_44DE11AE2829397B8F316AB6F54FFEBF" xlink:to="loc_us-gaap_IncomeStatementLocationDomain_C84B817D99AB35D07BA46AB6F54F9813_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_IncomeStatementLocationDomain" xlink:label="loc_us-gaap_IncomeStatementLocationDomain_C84B817D99AB35D07BA46AB6F54F9813" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_IncomeStatementLocationAxis_44DE11AE2829397B8F316AB6F54FFEBF" xlink:to="loc_us-gaap_IncomeStatementLocationDomain_C84B817D99AB35D07BA46AB6F54F9813" xlink:type="arc"/>
<link:loc xlink:href="esmc-20190930.xsd#esmc_BankruptcyProceedingsOperatingPeriodDuringLiquidation" xlink:label="loc_esmc_BankruptcyProceedingsOperatingPeriodDuringLiquidation_FA79C08C6DD8DDB5B4226AB6F54F7658" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_9E256B0BE9FF8E4FD2E66AB6F54FE244" xlink:to="loc_esmc_BankruptcyProceedingsOperatingPeriodDuringLiquidation_FA79C08C6DD8DDB5B4226AB6F54F7658" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperation" xlink:label="loc_us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperation_90AA8AAA0B11FBB490A86AB6F550BF2D" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_9E256B0BE9FF8E4FD2E66AB6F54FE244" xlink:to="loc_us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperation_90AA8AAA0B11FBB490A86AB6F550BF2D" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DisposalGroupIncludingDiscontinuedOperationOtherCurrentLiabilities" xlink:label="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationOtherCurrentLiabilities_45B5B8F1E30AFE6299836AB6F5501FFE" xlink:type="locator"/>
<link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_9E256B0BE9FF8E4FD2E66AB6F54FE244" xlink:to="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationOtherCurrentLiabilities_45B5B8F1E30AFE6299836AB6F5501FFE" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_LiabilitiesOfDisposalGroupIncludingDiscontinuedOperation" xlink:label="loc_us-gaap_LiabilitiesOfDisposalGroupIncludingDiscontinuedOperation_71D3FEF4E2994192D2D86AB6F550E815" xlink:type="locator"/>
<link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_9E256B0BE9FF8E4FD2E66AB6F54FE244" xlink:to="loc_us-gaap_LiabilitiesOfDisposalGroupIncludingDiscontinuedOperation_71D3FEF4E2994192D2D86AB6F550E815" xlink:type="arc"/>
<link:loc xlink:href="esmc-20190930.xsd#esmc_AssetsLiabilitiesOfDisposalGroupIncludingDiscontinuedOperationNet" xlink:label="loc_esmc_AssetsLiabilitiesOfDisposalGroupIncludingDiscontinuedOperationNet_D40A97594A71B96FC98B6AB6F5506C2C" xlink:type="locator"/>
<link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_9E256B0BE9FF8E4FD2E66AB6F54FE244" xlink:to="loc_esmc_AssetsLiabilitiesOfDisposalGroupIncludingDiscontinuedOperationNet_D40A97594A71B96FC98B6AB6F5506C2C" xlink:type="arc"/>
</link:definitionLink>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/DiscontinuedOperationNotes" xlink:type="extended">
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems" xlink:label="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_42807729E090CA79F0D36AB6F55876FF" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable" xlink:label="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_A720CA847C53E79AF8396AB6F556B074" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_42807729E090CA79F0D36AB6F55876FF" xlink:to="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_A720CA847C53E79AF8396AB6F556B074" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis" xlink:label="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_35CABC59FAA7245A4C286AB6F5565EE5" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_A720CA847C53E79AF8396AB6F556B074" xlink:to="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_35CABC59FAA7245A4C286AB6F5565EE5" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain" xlink:label="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_93FF3CB094D0DDB0CA846AB6F556CC0F_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_35CABC59FAA7245A4C286AB6F5565EE5" xlink:to="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_93FF3CB094D0DDB0CA846AB6F556CC0F_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain" xlink:label="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_93FF3CB094D0DDB0CA846AB6F556CC0F" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_35CABC59FAA7245A4C286AB6F5565EE5" xlink:to="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_93FF3CB094D0DDB0CA846AB6F556CC0F" xlink:type="arc"/>
<link:loc xlink:href="esmc-20190930.xsd#esmc_BhHoldingsSASMember" xlink:label="loc_esmc_BhHoldingsSASMember_522CC3F1EF49A947D3656AB6F556F686" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_93FF3CB094D0DDB0CA846AB6F556CC0F" xlink:to="loc_esmc_BhHoldingsSASMember_522CC3F1EF49A947D3656AB6F556F686" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DisposalGroupClassificationAxis" xlink:label="loc_us-gaap_DisposalGroupClassificationAxis_8D18D4BD6B082BC365556AB6F5571E5F" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_A720CA847C53E79AF8396AB6F556B074" xlink:to="loc_us-gaap_DisposalGroupClassificationAxis_8D18D4BD6B082BC365556AB6F5571E5F" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DisposalGroupClassificationDomain" xlink:label="loc_us-gaap_DisposalGroupClassificationDomain_23D57066448A6814AE246AB6F5579788_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DisposalGroupClassificationAxis_8D18D4BD6B082BC365556AB6F5571E5F" xlink:to="loc_us-gaap_DisposalGroupClassificationDomain_23D57066448A6814AE246AB6F5579788_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DisposalGroupClassificationDomain" xlink:label="loc_us-gaap_DisposalGroupClassificationDomain_23D57066448A6814AE246AB6F5579788" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DisposalGroupClassificationAxis_8D18D4BD6B082BC365556AB6F5571E5F" xlink:to="loc_us-gaap_DisposalGroupClassificationDomain_23D57066448A6814AE246AB6F5579788" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_IncomeStatementLocationAxis" xlink:label="loc_us-gaap_IncomeStatementLocationAxis_040D86F2EA57BEAB4FE86AB6F5575CDC" xlink:type="locator"/>
<link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_A720CA847C53E79AF8396AB6F556B074" xlink:to="loc_us-gaap_IncomeStatementLocationAxis_040D86F2EA57BEAB4FE86AB6F5575CDC" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_IncomeStatementLocationDomain" xlink:label="loc_us-gaap_IncomeStatementLocationDomain_89624B75E00CCEF124C06AB6F55700AB_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_IncomeStatementLocationAxis_040D86F2EA57BEAB4FE86AB6F5575CDC" xlink:to="loc_us-gaap_IncomeStatementLocationDomain_89624B75E00CCEF124C06AB6F55700AB_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_IncomeStatementLocationDomain" xlink:label="loc_us-gaap_IncomeStatementLocationDomain_89624B75E00CCEF124C06AB6F55700AB" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_IncomeStatementLocationAxis_040D86F2EA57BEAB4FE86AB6F5575CDC" xlink:to="loc_us-gaap_IncomeStatementLocationDomain_89624B75E00CCEF124C06AB6F55700AB" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DisposalGroupsIncludingDiscontinuedOperationsDisclosureTextBlock" xlink:label="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsDisclosureTextBlock_A126D6E7C87E922D3F626AB6F5588200" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_42807729E090CA79F0D36AB6F55876FF" xlink:to="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsDisclosureTextBlock_A126D6E7C87E922D3F626AB6F5588200" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock" xlink:label="loc_us-gaap_ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock_888EC27B65F720F147806AB6F558CE1E" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_42807729E090CA79F0D36AB6F55876FF" xlink:to="loc_us-gaap_ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock_888EC27B65F720F147806AB6F558CE1E" xlink:type="arc"/>
</link:definitionLink>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/DiscontinuedOperationTables" xlink:type="extended"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/DocumentAndEntityInformation" xlink:type="extended"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/GoingConcernDetails" xlink:type="extended"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/GoingConcernNotes" xlink:type="extended"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/GoingConcernTables" xlink:type="extended"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/InventoriesDetails" xlink:type="extended"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/InventoriesNotes" xlink:type="extended"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/InventoriesTables" xlink:type="extended"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/LeasesDetails" xlink:type="extended"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/LeasesNotes" xlink:type="extended"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/LeasesPolicies" xlink:type="extended"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/LeasesTables" xlink:type="extended"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/LineOfCreditDetails" xlink:type="extended">
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_LineOfCreditFacilityLineItems" xlink:label="loc_us-gaap_LineOfCreditFacilityLineItems_70E2015C6FB28B612C4E6AF5D3D2AE46" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_LineOfCreditFacilityTable" xlink:label="loc_us-gaap_LineOfCreditFacilityTable_A88C6F1555DE9252831F6AF5D3C7CE62" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_LineOfCreditFacilityLineItems_70E2015C6FB28B612C4E6AF5D3D2AE46" xlink:to="loc_us-gaap_LineOfCreditFacilityTable_A88C6F1555DE9252831F6AF5D3C7CE62" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_LongtermDebtTypeAxis" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_8626C13C282E8370D7166AF5D3C743E1" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_LineOfCreditFacilityTable_A88C6F1555DE9252831F6AF5D3C7CE62" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_8626C13C282E8370D7166AF5D3C743E1" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_LongtermDebtTypeDomain" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_6769EEA69EC98286E8006AF5D3C8C2D5_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_8626C13C282E8370D7166AF5D3C743E1" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_6769EEA69EC98286E8006AF5D3C8C2D5_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_LongtermDebtTypeDomain" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_6769EEA69EC98286E8006AF5D3C8C2D5" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_8626C13C282E8370D7166AF5D3C743E1" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_6769EEA69EC98286E8006AF5D3C8C2D5" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_NotesPayableToBanksMember" xlink:label="loc_us-gaap_NotesPayableToBanksMember_D30E32831105BCB518AA6AF5D3CE71F6" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_6769EEA69EC98286E8006AF5D3C8C2D5" xlink:to="loc_us-gaap_NotesPayableToBanksMember_D30E32831105BCB518AA6AF5D3CE71F6" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/srt/2018/elts/srt-2018-01-31.xsd#srt_RangeAxis" xlink:label="loc_srt_RangeAxis_63E96E90BAC9DF0BED656AF5D3CFF953" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_LineOfCreditFacilityTable_A88C6F1555DE9252831F6AF5D3C7CE62" xlink:to="loc_srt_RangeAxis_63E96E90BAC9DF0BED656AF5D3CFF953" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/srt/2018/elts/srt-2018-01-31.xsd#srt_RangeMember" xlink:label="loc_srt_RangeMember_63E7533033E659730D7E6AF5D3CF9D77_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_RangeAxis_63E96E90BAC9DF0BED656AF5D3CFF953" xlink:to="loc_srt_RangeMember_63E7533033E659730D7E6AF5D3CF9D77_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/srt/2018/elts/srt-2018-01-31.xsd#srt_RangeMember" xlink:label="loc_srt_RangeMember_63E7533033E659730D7E6AF5D3CF9D77" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_RangeAxis_63E96E90BAC9DF0BED656AF5D3CFF953" xlink:to="loc_srt_RangeMember_63E7533033E659730D7E6AF5D3CF9D77" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/srt/2018/elts/srt-2018-01-31.xsd#srt_MinimumMember" xlink:label="loc_srt_MinimumMember_849B0AC2195CFDB8EB6C6AF5D3CF9F3F" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RangeMember_63E7533033E659730D7E6AF5D3CF9D77" xlink:to="loc_srt_MinimumMember_849B0AC2195CFDB8EB6C6AF5D3CF9F3F" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_VariableRateAxis" xlink:label="loc_us-gaap_VariableRateAxis_3348B76975436A9681F46AF5D3CF05A1" xlink:type="locator"/>
<link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_LineOfCreditFacilityTable_A88C6F1555DE9252831F6AF5D3C7CE62" xlink:to="loc_us-gaap_VariableRateAxis_3348B76975436A9681F46AF5D3CF05A1" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_VariableRateDomain" xlink:label="loc_us-gaap_VariableRateDomain_B16DAE958D907785BAD76AF5D3CF4322_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_VariableRateAxis_3348B76975436A9681F46AF5D3CF05A1" xlink:to="loc_us-gaap_VariableRateDomain_B16DAE958D907785BAD76AF5D3CF4322_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_VariableRateDomain" xlink:label="loc_us-gaap_VariableRateDomain_B16DAE958D907785BAD76AF5D3CF4322" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_VariableRateAxis_3348B76975436A9681F46AF5D3CF05A1" xlink:to="loc_us-gaap_VariableRateDomain_B16DAE958D907785BAD76AF5D3CF4322" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_PrimeRateMember" xlink:label="loc_us-gaap_PrimeRateMember_C1B8263B79DB4544A6A66AF5D3CF1FDB" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_VariableRateDomain_B16DAE958D907785BAD76AF5D3CF4322" xlink:to="loc_us-gaap_PrimeRateMember_C1B8263B79DB4544A6A66AF5D3CF1FDB" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_LineOfCreditFacilityAxis" xlink:label="loc_us-gaap_LineOfCreditFacilityAxis_E553BCF354AAD81FECDA6AF5D3CF7B60" xlink:type="locator"/>
<link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_LineOfCreditFacilityTable_A88C6F1555DE9252831F6AF5D3C7CE62" xlink:to="loc_us-gaap_LineOfCreditFacilityAxis_E553BCF354AAD81FECDA6AF5D3CF7B60" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_LineOfCreditFacilityLenderDomain" xlink:label="loc_us-gaap_LineOfCreditFacilityLenderDomain_C26A251E35F9A0330BC76AF5D3CF951A_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LineOfCreditFacilityAxis_E553BCF354AAD81FECDA6AF5D3CF7B60" xlink:to="loc_us-gaap_LineOfCreditFacilityLenderDomain_C26A251E35F9A0330BC76AF5D3CF951A_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_LineOfCreditFacilityLenderDomain" xlink:label="loc_us-gaap_LineOfCreditFacilityLenderDomain_C26A251E35F9A0330BC76AF5D3CF951A" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LineOfCreditFacilityAxis_E553BCF354AAD81FECDA6AF5D3CF7B60" xlink:to="loc_us-gaap_LineOfCreditFacilityLenderDomain_C26A251E35F9A0330BC76AF5D3CF951A" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_CreditFacilityAxis" xlink:label="loc_us-gaap_CreditFacilityAxis_EF124A6DFDCBB6A89A486AF5D3CFDC31" xlink:type="locator"/>
<link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_LineOfCreditFacilityTable_A88C6F1555DE9252831F6AF5D3C7CE62" xlink:to="loc_us-gaap_CreditFacilityAxis_EF124A6DFDCBB6A89A486AF5D3CFDC31" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_CreditFacilityDomain" xlink:label="loc_us-gaap_CreditFacilityDomain_0DF159FDAD1D133D0BEB6AF5D3CFB2F7_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_CreditFacilityAxis_EF124A6DFDCBB6A89A486AF5D3CFDC31" xlink:to="loc_us-gaap_CreditFacilityDomain_0DF159FDAD1D133D0BEB6AF5D3CFB2F7_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_CreditFacilityDomain" xlink:label="loc_us-gaap_CreditFacilityDomain_0DF159FDAD1D133D0BEB6AF5D3CFB2F7" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_CreditFacilityAxis_EF124A6DFDCBB6A89A486AF5D3CFDC31" xlink:to="loc_us-gaap_CreditFacilityDomain_0DF159FDAD1D133D0BEB6AF5D3CFB2F7" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_LineOfCreditMember" xlink:label="loc_us-gaap_LineOfCreditMember_9372FBC219A3739CC8C16AF5D3CF1512" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CreditFacilityDomain_0DF159FDAD1D133D0BEB6AF5D3CFB2F7" xlink:to="loc_us-gaap_LineOfCreditMember_9372FBC219A3739CC8C16AF5D3CF1512" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_LineOfCreditFacilityFairValueOfAmountOutstanding" xlink:label="loc_us-gaap_LineOfCreditFacilityFairValueOfAmountOutstanding_718A3E6A9F16E51465D16AF5D3D2850C" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LineOfCreditFacilityLineItems_70E2015C6FB28B612C4E6AF5D3D2AE46" xlink:to="loc_us-gaap_LineOfCreditFacilityFairValueOfAmountOutstanding_718A3E6A9F16E51465D16AF5D3D2850C" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_LineOfCreditFacilityPeriodicPaymentInterest" xlink:label="loc_us-gaap_LineOfCreditFacilityPeriodicPaymentInterest_227748D894A4816B7ADF6AF5D3D2CC6A" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LineOfCreditFacilityLineItems_70E2015C6FB28B612C4E6AF5D3D2AE46" xlink:to="loc_us-gaap_LineOfCreditFacilityPeriodicPaymentInterest_227748D894A4816B7ADF6AF5D3D2CC6A" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_NotesPayableToBank" xlink:label="loc_us-gaap_NotesPayableToBank_F716AC6BCAF0716C86926AF5D3D2FA33" xlink:type="locator"/>
<link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LineOfCreditFacilityLineItems_70E2015C6FB28B612C4E6AF5D3D2AE46" xlink:to="loc_us-gaap_NotesPayableToBank_F716AC6BCAF0716C86926AF5D3D2FA33" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_119E465E3CE2CD0B77676AF5D3D25C7D" xlink:type="locator"/>
<link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LineOfCreditFacilityLineItems_70E2015C6FB28B612C4E6AF5D3D2AE46" xlink:to="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_119E465E3CE2CD0B77676AF5D3D25C7D" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DebtInstrumentBasisSpreadOnVariableRate1" xlink:label="loc_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1_E8D48A9679BA4A7755CE6AF5D3D2F47B" xlink:type="locator"/>
<link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LineOfCreditFacilityLineItems_70E2015C6FB28B612C4E6AF5D3D2AE46" xlink:to="loc_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1_E8D48A9679BA4A7755CE6AF5D3D2F47B" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DebtInstrumentInterestRateDuringPeriod" xlink:label="loc_us-gaap_DebtInstrumentInterestRateDuringPeriod_EE038CA0C4F9215BC7726AF5D3D23576" xlink:type="locator"/>
<link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LineOfCreditFacilityLineItems_70E2015C6FB28B612C4E6AF5D3D2AE46" xlink:to="loc_us-gaap_DebtInstrumentInterestRateDuringPeriod_EE038CA0C4F9215BC7726AF5D3D23576" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd" xlink:label="loc_us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd_E45795B462481232BAC36AF5D3D8F723" xlink:type="locator"/>
<link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LineOfCreditFacilityLineItems_70E2015C6FB28B612C4E6AF5D3D2AE46" xlink:to="loc_us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd_E45795B462481232BAC36AF5D3D8F723" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_LineOfCreditFacilityCollateralFeesAmount" xlink:label="loc_us-gaap_LineOfCreditFacilityCollateralFeesAmount_5241501E91D094233B4F6AF5D3D8BD2A" xlink:type="locator"/>
<link:definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LineOfCreditFacilityLineItems_70E2015C6FB28B612C4E6AF5D3D2AE46" xlink:to="loc_us-gaap_LineOfCreditFacilityCollateralFeesAmount_5241501E91D094233B4F6AF5D3D8BD2A" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_RepaymentsOfLinesOfCredit" xlink:label="loc_us-gaap_RepaymentsOfLinesOfCredit_9C0E0A5CCF4A191865EA6AF5D3D9158F" xlink:type="locator"/>
<link:definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LineOfCreditFacilityLineItems_70E2015C6FB28B612C4E6AF5D3D2AE46" xlink:to="loc_us-gaap_RepaymentsOfLinesOfCredit_9C0E0A5CCF4A191865EA6AF5D3D9158F" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_InterestPaid" xlink:label="loc_us-gaap_InterestPaid_0F7C3C33F4D45A3EA4A06AF5D3D9FB13" xlink:type="locator"/>
<link:definitionArc order="10" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LineOfCreditFacilityLineItems_70E2015C6FB28B612C4E6AF5D3D2AE46" xlink:to="loc_us-gaap_InterestPaid_0F7C3C33F4D45A3EA4A06AF5D3D9FB13" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaap_GeneralAndAdministrativeExpense_ACA6AEEF283303DB161F6AF5D3D9404E" xlink:type="locator"/>
<link:definitionArc order="11" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LineOfCreditFacilityLineItems_70E2015C6FB28B612C4E6AF5D3D2AE46" xlink:to="loc_us-gaap_GeneralAndAdministrativeExpense_ACA6AEEF283303DB161F6AF5D3D9404E" xlink:type="arc"/>
<link:loc xlink:href="esmc-20190930.xsd#esmc_LineOfCreditFacilityPrimePlusFee" xlink:label="loc_esmc_LineOfCreditFacilityPrimePlusFee_02789F8F79BBCB8F6C706AF5D3DA4AE0" xlink:type="locator"/>
<link:definitionArc order="12" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LineOfCreditFacilityLineItems_70E2015C6FB28B612C4E6AF5D3D2AE46" xlink:to="loc_esmc_LineOfCreditFacilityPrimePlusFee_02789F8F79BBCB8F6C706AF5D3DA4AE0" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaap_AccruedLiabilitiesCurrent_E9139BEC4A6881FD833E6AF5D3DA2CB8" xlink:type="locator"/>
<link:definitionArc order="13" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LineOfCreditFacilityLineItems_70E2015C6FB28B612C4E6AF5D3D2AE46" xlink:to="loc_us-gaap_AccruedLiabilitiesCurrent_E9139BEC4A6881FD833E6AF5D3DA2CB8" xlink:type="arc"/>
</link:definitionLink>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/LineOfCreditNotes" xlink:type="extended">
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_LineOfCreditFacilityLineItems" xlink:label="loc_us-gaap_LineOfCreditFacilityLineItems_B90707BB5E7A52A57E116AB6F53FD25B" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_LineOfCreditFacilityTable" xlink:label="loc_us-gaap_LineOfCreditFacilityTable_535B4EFA61C4171C685F6AB6F53D375C" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_LineOfCreditFacilityLineItems_B90707BB5E7A52A57E116AB6F53FD25B" xlink:to="loc_us-gaap_LineOfCreditFacilityTable_535B4EFA61C4171C685F6AB6F53D375C" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_LineOfCreditFacilityAxis" xlink:label="loc_us-gaap_LineOfCreditFacilityAxis_6189E6CD595A0D577B0B6AB6F53E8112" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_LineOfCreditFacilityTable_535B4EFA61C4171C685F6AB6F53D375C" xlink:to="loc_us-gaap_LineOfCreditFacilityAxis_6189E6CD595A0D577B0B6AB6F53E8112" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_LineOfCreditFacilityLenderDomain" xlink:label="loc_us-gaap_LineOfCreditFacilityLenderDomain_C2057F7D5666E0E40FEF6AB6F53E20B0_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LineOfCreditFacilityAxis_6189E6CD595A0D577B0B6AB6F53E8112" xlink:to="loc_us-gaap_LineOfCreditFacilityLenderDomain_C2057F7D5666E0E40FEF6AB6F53E20B0_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_LineOfCreditFacilityLenderDomain" xlink:label="loc_us-gaap_LineOfCreditFacilityLenderDomain_C2057F7D5666E0E40FEF6AB6F53E20B0" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LineOfCreditFacilityAxis_6189E6CD595A0D577B0B6AB6F53E8112" xlink:to="loc_us-gaap_LineOfCreditFacilityLenderDomain_C2057F7D5666E0E40FEF6AB6F53E20B0" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_CreditFacilityAxis" xlink:label="loc_us-gaap_CreditFacilityAxis_6AE5791E87419A880ECF6AB6F53ECC5A" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_LineOfCreditFacilityTable_535B4EFA61C4171C685F6AB6F53D375C" xlink:to="loc_us-gaap_CreditFacilityAxis_6AE5791E87419A880ECF6AB6F53ECC5A" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_CreditFacilityDomain" xlink:label="loc_us-gaap_CreditFacilityDomain_C367C3B27013CEFE32856AB6F53FE61D_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_CreditFacilityAxis_6AE5791E87419A880ECF6AB6F53ECC5A" xlink:to="loc_us-gaap_CreditFacilityDomain_C367C3B27013CEFE32856AB6F53FE61D_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_CreditFacilityDomain" xlink:label="loc_us-gaap_CreditFacilityDomain_C367C3B27013CEFE32856AB6F53FE61D" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_CreditFacilityAxis_6AE5791E87419A880ECF6AB6F53ECC5A" xlink:to="loc_us-gaap_CreditFacilityDomain_C367C3B27013CEFE32856AB6F53FE61D" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DebtDisclosureTextBlock" xlink:label="loc_us-gaap_DebtDisclosureTextBlock_386221BEE505B1CCEDB76AB6F53F5139" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LineOfCreditFacilityLineItems_B90707BB5E7A52A57E116AB6F53FD25B" xlink:to="loc_us-gaap_DebtDisclosureTextBlock_386221BEE505B1CCEDB76AB6F53F5139" xlink:type="arc"/>
</link:definitionLink>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/OrganizationAndDescriptionOfBusiness" xlink:type="extended"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/OrganizationAndDescriptionOfBusinessDetails" xlink:type="extended"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/RelatedPartyTransactions" xlink:type="extended"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/RelatedPartyTransactionsDetails" xlink:type="extended">
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_RelatedPartyTransactionLineItems" xlink:label="loc_us-gaap_RelatedPartyTransactionLineItems_25E1AA2AA8F7CC19291B6AB6F5448090" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:label="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_AA0FADBDF763708CBFA06AB6F54306F1" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_25E1AA2AA8F7CC19291B6AB6F5448090" xlink:to="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_AA0FADBDF763708CBFA06AB6F54306F1" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment"/>
<link:loc xlink:href="http://xbrl.fasb.org/srt/2018/elts/srt-2018-01-31.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:label="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_AC3ABE0C1DF0806934746AB6F5430139" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_AA0FADBDF763708CBFA06AB6F54306F1" xlink:to="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_AC3ABE0C1DF0806934746AB6F5430139" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/srt/2018/elts/srt-2018-01-31.xsd#srt_EquityMethodInvesteeNameDomain" xlink:label="loc_srt_EquityMethodInvesteeNameDomain_A2514CBC09708C5876016AB6F543086D_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_AC3ABE0C1DF0806934746AB6F5430139" xlink:to="loc_srt_EquityMethodInvesteeNameDomain_A2514CBC09708C5876016AB6F543086D_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/srt/2018/elts/srt-2018-01-31.xsd#srt_EquityMethodInvesteeNameDomain" xlink:label="loc_srt_EquityMethodInvesteeNameDomain_A2514CBC09708C5876016AB6F543086D" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_AC3ABE0C1DF0806934746AB6F5430139" xlink:to="loc_srt_EquityMethodInvesteeNameDomain_A2514CBC09708C5876016AB6F543086D" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_RelatedPartyTransactionAmountsOfTransaction" xlink:label="loc_us-gaap_RelatedPartyTransactionAmountsOfTransaction_EE6525B8689E4F1CFCB56AB6F5448270" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_25E1AA2AA8F7CC19291B6AB6F5448090" xlink:to="loc_us-gaap_RelatedPartyTransactionAmountsOfTransaction_EE6525B8689E4F1CFCB56AB6F5448270" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_RelatedPartyTransactionRate" xlink:label="loc_us-gaap_RelatedPartyTransactionRate_666FBB618672404A7AEF6AB6F544A331" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_25E1AA2AA8F7CC19291B6AB6F5448090" xlink:to="loc_us-gaap_RelatedPartyTransactionRate_666FBB618672404A7AEF6AB6F544A331" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_InterestExpenseRelatedParty" xlink:label="loc_us-gaap_InterestExpenseRelatedParty_EDF289517BB71B9B846D6AB6F54443F7" xlink:type="locator"/>
<link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_25E1AA2AA8F7CC19291B6AB6F5448090" xlink:to="loc_us-gaap_InterestExpenseRelatedParty_EDF289517BB71B9B846D6AB6F54443F7" xlink:type="arc"/>
<link:loc xlink:href="esmc-20190930.xsd#esmc_Accruedinterestrelatedparty" xlink:label="loc_esmc_Accruedinterestrelatedparty_0F2F8A919909EA3717D46AB6F544148F" xlink:type="locator"/>
<link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_25E1AA2AA8F7CC19291B6AB6F5448090" xlink:to="loc_esmc_Accruedinterestrelatedparty_0F2F8A919909EA3717D46AB6F544148F" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_RelatedPartyTransactionDueFromToRelatedParty" xlink:label="loc_us-gaap_RelatedPartyTransactionDueFromToRelatedParty_3ACB31EB9EE8135A9AD96AB6F545984A" xlink:type="locator"/>
<link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_25E1AA2AA8F7CC19291B6AB6F5448090" xlink:to="loc_us-gaap_RelatedPartyTransactionDueFromToRelatedParty_3ACB31EB9EE8135A9AD96AB6F545984A" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="loc_us-gaap_PreferredStockSharesIssued_A40447964796FFAA27026AB6F54542EA" xlink:type="locator"/>
<link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_25E1AA2AA8F7CC19291B6AB6F5448090" xlink:to="loc_us-gaap_PreferredStockSharesIssued_A40447964796FFAA27026AB6F54542EA" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_CommonStockVotingRights" xlink:label="loc_us-gaap_CommonStockVotingRights_2AA8CC235A5AF9C0D5856AB6F54594E8" xlink:type="locator"/>
<link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_25E1AA2AA8F7CC19291B6AB6F5448090" xlink:to="loc_us-gaap_CommonStockVotingRights_2AA8CC235A5AF9C0D5856AB6F54594E8" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion" xlink:label="loc_us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion_401F252C2517700E6F3C6AB6F5458128" xlink:type="locator"/>
<link:definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_25E1AA2AA8F7CC19291B6AB6F5448090" xlink:to="loc_us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion_401F252C2517700E6F3C6AB6F5458128" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_CommonStockConversionBasis" xlink:label="loc_us-gaap_CommonStockConversionBasis_59B5A8AB3505D98CD9966AB6F5450DC6" xlink:type="locator"/>
<link:definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_25E1AA2AA8F7CC19291B6AB6F5448090" xlink:to="loc_us-gaap_CommonStockConversionBasis_59B5A8AB3505D98CD9966AB6F5450DC6" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:label="loc_us-gaap_EquityMethodInvestmentOwnershipPercentage_59089DB5C853839C11656AB6F5456A21" xlink:type="locator"/>
<link:definitionArc order="10" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_25E1AA2AA8F7CC19291B6AB6F5448090" xlink:to="loc_us-gaap_EquityMethodInvestmentOwnershipPercentage_59089DB5C853839C11656AB6F5456A21" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_PreferredStockAmountOfPreferredDividendsInArrears" xlink:label="loc_us-gaap_PreferredStockAmountOfPreferredDividendsInArrears_8BB72223B7FF010F4CAB6AB6F5466D9B" xlink:type="locator"/>
<link:definitionArc order="11" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_25E1AA2AA8F7CC19291B6AB6F5448090" xlink:to="loc_us-gaap_PreferredStockAmountOfPreferredDividendsInArrears_8BB72223B7FF010F4CAB6AB6F5466D9B" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DividendsPayableAmountPerShare" xlink:label="loc_us-gaap_DividendsPayableAmountPerShare_C4B4A277B086585414DE6AB6F546131A" xlink:type="locator"/>
<link:definitionArc order="12" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_25E1AA2AA8F7CC19291B6AB6F5448090" xlink:to="loc_us-gaap_DividendsPayableAmountPerShare_C4B4A277B086585414DE6AB6F546131A" xlink:type="arc"/>
</link:definitionLink>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/RetirementAndPostRetirementPlansDetails" xlink:type="extended"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/RetirementAndPostRetirementPlansNotes" xlink:type="extended"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/RetirementAndPostRetirementPlansTables" xlink:type="extended"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/RevenueFromContractsWithCustomersDetails" xlink:type="extended">
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DeferredRevenueArrangementLineItems" xlink:label="loc_us-gaap_DeferredRevenueArrangementLineItems_C94574129D77478574916AB6F50174A9" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DeferredRevenueArrangementByTypeTable" xlink:label="loc_us-gaap_DeferredRevenueArrangementByTypeTable_032D8E8F2659598E6C816AB6F500D177" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DeferredRevenueArrangementLineItems_C94574129D77478574916AB6F50174A9" xlink:to="loc_us-gaap_DeferredRevenueArrangementByTypeTable_032D8E8F2659598E6C816AB6F500D177" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DeferredRevenueArrangementTypeAxis" xlink:label="loc_us-gaap_DeferredRevenueArrangementTypeAxis_1CD62A33397E1953DA816AB6F501FF01" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DeferredRevenueArrangementByTypeTable_032D8E8F2659598E6C816AB6F500D177" xlink:to="loc_us-gaap_DeferredRevenueArrangementTypeAxis_1CD62A33397E1953DA816AB6F501FF01" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DeferredRevenueArrangementTypeDomain" xlink:label="loc_us-gaap_DeferredRevenueArrangementTypeDomain_8540DA5DF26809D518DF6AB6F5012FBF_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DeferredRevenueArrangementTypeAxis_1CD62A33397E1953DA816AB6F501FF01" xlink:to="loc_us-gaap_DeferredRevenueArrangementTypeDomain_8540DA5DF26809D518DF6AB6F5012FBF_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DeferredRevenueArrangementTypeDomain" xlink:label="loc_us-gaap_DeferredRevenueArrangementTypeDomain_8540DA5DF26809D518DF6AB6F5012FBF" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DeferredRevenueArrangementTypeAxis_1CD62A33397E1953DA816AB6F501FF01" xlink:to="loc_us-gaap_DeferredRevenueArrangementTypeDomain_8540DA5DF26809D518DF6AB6F5012FBF" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DeferredRevenueAbstract" xlink:label="loc_us-gaap_DeferredRevenueAbstract_72E35CD7648AC2C26B546AB6F50148A1" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DeferredRevenueArrangementLineItems_C94574129D77478574916AB6F50174A9" xlink:to="loc_us-gaap_DeferredRevenueAbstract_72E35CD7648AC2C26B546AB6F50148A1" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_MovementInDeferredRevenueRollForward" xlink:label="loc_us-gaap_MovementInDeferredRevenueRollForward_613223411A6DA3DA8EAB6AB6F502F3B3" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DeferredRevenueArrangementLineItems_C94574129D77478574916AB6F50174A9" xlink:to="loc_us-gaap_MovementInDeferredRevenueRollForward_613223411A6DA3DA8EAB6AB6F502F3B3" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DeferredRevenue" xlink:label="loc_us-gaap_DeferredRevenue_C12BEC452D47BFDCC2516AB6F5026E6F" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_MovementInDeferredRevenueRollForward_613223411A6DA3DA8EAB6AB6F502F3B3" xlink:to="loc_us-gaap_DeferredRevenue_C12BEC452D47BFDCC2516AB6F5026E6F" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DeferredRevenueAdditions" xlink:label="loc_us-gaap_DeferredRevenueAdditions_48BE251184987F941EC66AB6F5021CBA" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_MovementInDeferredRevenueRollForward_613223411A6DA3DA8EAB6AB6F502F3B3" xlink:to="loc_us-gaap_DeferredRevenueAdditions_48BE251184987F941EC66AB6F5021CBA" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DeferredRevenueRevenueRecognized1" xlink:label="loc_us-gaap_DeferredRevenueRevenueRecognized1_BAC55326E0C1510463726AB6F502CDE5" xlink:type="locator"/>
<link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_MovementInDeferredRevenueRollForward_613223411A6DA3DA8EAB6AB6F502F3B3" xlink:to="loc_us-gaap_DeferredRevenueRevenueRecognized1_BAC55326E0C1510463726AB6F502CDE5" xlink:type="arc"/>
</link:definitionLink>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/RevenueFromContractsWithCustomersNotes" xlink:type="extended"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/RevenueFromContractsWithCustomersPolicies" xlink:type="extended"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/RevenueFromContractsWithCustomersTables" xlink:type="extended">
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DeferredRevenueArrangementLineItems" xlink:label="loc_us-gaap_DeferredRevenueArrangementLineItems_630229BD4EFF15E2E0276AB6F5067ED0" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DeferredRevenueArrangementByTypeTable" xlink:label="loc_us-gaap_DeferredRevenueArrangementByTypeTable_A333E4398E9E9A4F189E6AB6F505ECEE" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DeferredRevenueArrangementLineItems_630229BD4EFF15E2E0276AB6F5067ED0" xlink:to="loc_us-gaap_DeferredRevenueArrangementByTypeTable_A333E4398E9E9A4F189E6AB6F505ECEE" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DeferredRevenueArrangementTypeAxis" xlink:label="loc_us-gaap_DeferredRevenueArrangementTypeAxis_52DE12304801126A8B406AB6F505FBCD" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DeferredRevenueArrangementByTypeTable_A333E4398E9E9A4F189E6AB6F505ECEE" xlink:to="loc_us-gaap_DeferredRevenueArrangementTypeAxis_52DE12304801126A8B406AB6F505FBCD" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DeferredRevenueArrangementTypeDomain" xlink:label="loc_us-gaap_DeferredRevenueArrangementTypeDomain_33183B622B6993AED4BD6AB6F5051073_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DeferredRevenueArrangementTypeAxis_52DE12304801126A8B406AB6F505FBCD" xlink:to="loc_us-gaap_DeferredRevenueArrangementTypeDomain_33183B622B6993AED4BD6AB6F5051073_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DeferredRevenueArrangementTypeDomain" xlink:label="loc_us-gaap_DeferredRevenueArrangementTypeDomain_33183B622B6993AED4BD6AB6F5051073" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DeferredRevenueArrangementTypeAxis_52DE12304801126A8B406AB6F505FBCD" xlink:to="loc_us-gaap_DeferredRevenueArrangementTypeDomain_33183B622B6993AED4BD6AB6F5051073" xlink:type="arc"/>
</link:definitionLink>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/SignificantAccountingPolicies" xlink:type="extended"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/SignificantAccountingPoliciesAccountsReceivableDetails" xlink:type="extended"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/SignificantAccountingPoliciesCashAndCashEquivalentsDetails" xlink:type="extended"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/SignificantAccountingPoliciesDeferredRevenueDetails" xlink:type="extended"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/SignificantAccountingPoliciesEarningPerShareDetailsDetails" xlink:type="extended">
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:label="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_AD3EBD5C3090C4C4369D6AD984AE0291" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:label="loc_us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable_35EDD752A6D1E0D27EED6AD984AABC86" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_AD3EBD5C3090C4C4369D6AD984AE0291" xlink:to="loc_us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable_35EDD752A6D1E0D27EED6AD984AABC86" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:label="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_A6123C55DC13A87456666AD984AA83E2" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable_35EDD752A6D1E0D27EED6AD984AABC86" xlink:to="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_A6123C55DC13A87456666AD984AA83E2" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_AntidilutiveSecuritiesNameDomain" xlink:label="loc_us-gaap_AntidilutiveSecuritiesNameDomain_852190B1459A1BEF03966AD984AADEF1_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_A6123C55DC13A87456666AD984AA83E2" xlink:to="loc_us-gaap_AntidilutiveSecuritiesNameDomain_852190B1459A1BEF03966AD984AADEF1_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_AntidilutiveSecuritiesNameDomain" xlink:label="loc_us-gaap_AntidilutiveSecuritiesNameDomain_852190B1459A1BEF03966AD984AADEF1" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_A6123C55DC13A87456666AD984AA83E2" xlink:to="loc_us-gaap_AntidilutiveSecuritiesNameDomain_852190B1459A1BEF03966AD984AADEF1" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConvertiblePreferredStockMember" xlink:label="loc_us-gaap_ConvertiblePreferredStockMember_4F805A9866D7C04A316D6AD984AAC4FE" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AntidilutiveSecuritiesNameDomain_852190B1459A1BEF03966AD984AADEF1" xlink:to="loc_us-gaap_ConvertiblePreferredStockMember_4F805A9866D7C04A316D6AD984AAC4FE" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_StockOptionMember" xlink:label="loc_us-gaap_StockOptionMember_56A5E134FB237967BC456AD984AEFEA2" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AntidilutiveSecuritiesNameDomain_852190B1459A1BEF03966AD984AADEF1" xlink:to="loc_us-gaap_StockOptionMember_56A5E134FB237967BC456AD984AEFEA2" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaap_NetIncomeLoss_9720FFC4AA79B134A0256AD984B350A3" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_AD3EBD5C3090C4C4369D6AD984AE0291" xlink:to="loc_us-gaap_NetIncomeLoss_9720FFC4AA79B134A0256AD984B350A3" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_PreferredStockDividendsIncomeStatementImpact" xlink:label="loc_us-gaap_PreferredStockDividendsIncomeStatementImpact_6AA199A9D4FB70917A776AD984B30724" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_AD3EBD5C3090C4C4369D6AD984AE0291" xlink:to="loc_us-gaap_PreferredStockDividendsIncomeStatementImpact_6AA199A9D4FB70917A776AD984B30724" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted" xlink:label="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted_AC58074F4CD6E06E34EB6AD984B37FBE" xlink:type="locator"/>
<link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_AD3EBD5C3090C4C4369D6AD984AE0291" xlink:to="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted_AC58074F4CD6E06E34EB6AD984B37FBE" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:label="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_E92FEBC547E1EF64482C6AD984B33C2B" xlink:type="locator"/>
<link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_AD3EBD5C3090C4C4369D6AD984AE0291" xlink:to="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_E92FEBC547E1EF64482C6AD984B33C2B" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_NetIncomeLossFromContinuingOperationsAvailableToCommonShareholdersBasic" xlink:label="loc_us-gaap_NetIncomeLossFromContinuingOperationsAvailableToCommonShareholdersBasic_AC589C66728A70FB93346AD984B3AC24" xlink:type="locator"/>
<link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_AD3EBD5C3090C4C4369D6AD984AE0291" xlink:to="loc_us-gaap_NetIncomeLossFromContinuingOperationsAvailableToCommonShareholdersBasic_AC589C66728A70FB93346AD984B3AC24" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConvertiblePreferredDividendsNetOfTax" xlink:label="loc_us-gaap_ConvertiblePreferredDividendsNetOfTax_71B7AC5A3B59ECC4F68C6AD984B31949" xlink:type="locator"/>
<link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_AD3EBD5C3090C4C4369D6AD984AE0291" xlink:to="loc_us-gaap_ConvertiblePreferredDividendsNetOfTax_71B7AC5A3B59ECC4F68C6AD984B31949" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DilutiveSecuritiesEffectOnBasicEarningsPerShareOther" xlink:label="loc_us-gaap_DilutiveSecuritiesEffectOnBasicEarningsPerShareOther_7FCE360F2024D1D9A6FD6AD984B3EB23" xlink:type="locator"/>
<link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_AD3EBD5C3090C4C4369D6AD984AE0291" xlink:to="loc_us-gaap_DilutiveSecuritiesEffectOnBasicEarningsPerShareOther_7FCE360F2024D1D9A6FD6AD984B3EB23" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:label="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_3BA8268DC7982E751B766AD984B31593" xlink:type="locator"/>
<link:definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_AD3EBD5C3090C4C4369D6AD984AE0291" xlink:to="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_3BA8268DC7982E751B766AD984B31593" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock" xlink:label="loc_us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock_76458C9B38068070EA0A6AD984B3F22F" xlink:type="locator"/>
<link:definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_AD3EBD5C3090C4C4369D6AD984AE0291" xlink:to="loc_us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock_76458C9B38068070EA0A6AD984B3F22F" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:label="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_9DA785DF390190038DAA6AD984B3B1DB" xlink:type="locator"/>
<link:definitionArc order="10" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_AD3EBD5C3090C4C4369D6AD984AE0291" xlink:to="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_9DA785DF390190038DAA6AD984B3B1DB" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_EarningsPerShareBasic" xlink:label="loc_us-gaap_EarningsPerShareBasic_B66C8780199E057A9C056AD984B3C66E" xlink:type="locator"/>
<link:definitionArc order="11" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_AD3EBD5C3090C4C4369D6AD984AE0291" xlink:to="loc_us-gaap_EarningsPerShareBasic_B66C8780199E057A9C056AD984B3C66E" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_EarningsPerShareDiluted" xlink:label="loc_us-gaap_EarningsPerShareDiluted_773C2A0FD3B73ACBFBB46AD984B7CCF3" xlink:type="locator"/>
<link:definitionArc order="12" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_AD3EBD5C3090C4C4369D6AD984AE0291" xlink:to="loc_us-gaap_EarningsPerShareDiluted_773C2A0FD3B73ACBFBB46AD984B7CCF3" xlink:type="arc"/>
</link:definitionLink>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/SignificantAccountingPoliciesGoodwillAndIntangibleAssetsDetails" xlink:type="extended"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/SignificantAccountingPoliciesIncomeTaxDetails" xlink:type="extended"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/SignificantAccountingPoliciesInventoryDetails" xlink:type="extended"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/SignificantAccountingPoliciesNetIncomeLossPerShareDetails" xlink:type="extended">
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:label="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_097168A44D39A3B4B6B86AB6F580CB1B" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:label="loc_us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable_9E18B23FDC11FFE8D2D46AB6F57F7CAB" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_097168A44D39A3B4B6B86AB6F580CB1B" xlink:to="loc_us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable_9E18B23FDC11FFE8D2D46AB6F57F7CAB" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:label="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_79A674C2B73ED9631D286AB6F57F2339" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable_9E18B23FDC11FFE8D2D46AB6F57F7CAB" xlink:to="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_79A674C2B73ED9631D286AB6F57F2339" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_AntidilutiveSecuritiesNameDomain" xlink:label="loc_us-gaap_AntidilutiveSecuritiesNameDomain_AAAF2DB8A21D373757686AB6F5803E9A_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_79A674C2B73ED9631D286AB6F57F2339" xlink:to="loc_us-gaap_AntidilutiveSecuritiesNameDomain_AAAF2DB8A21D373757686AB6F5803E9A_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_AntidilutiveSecuritiesNameDomain" xlink:label="loc_us-gaap_AntidilutiveSecuritiesNameDomain_AAAF2DB8A21D373757686AB6F5803E9A" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_79A674C2B73ED9631D286AB6F57F2339" xlink:to="loc_us-gaap_AntidilutiveSecuritiesNameDomain_AAAF2DB8A21D373757686AB6F5803E9A" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_StockOptionMember" xlink:label="loc_us-gaap_StockOptionMember_302875BAF1373CB3AA636AB6F580F18E" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AntidilutiveSecuritiesNameDomain_AAAF2DB8A21D373757686AB6F5803E9A" xlink:to="loc_us-gaap_StockOptionMember_302875BAF1373CB3AA636AB6F580F18E" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ConvertiblePreferredStockMember" xlink:label="loc_us-gaap_ConvertiblePreferredStockMember_2D36A20D35F15DF959AA6AB6F580BCE7" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AntidilutiveSecuritiesNameDomain_AAAF2DB8A21D373757686AB6F5803E9A" xlink:to="loc_us-gaap_ConvertiblePreferredStockMember_2D36A20D35F15DF959AA6AB6F580BCE7" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaap_NetIncomeLoss_76130FACB03A2AFB96986AB6F5817A34" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_097168A44D39A3B4B6B86AB6F580CB1B" xlink:to="loc_us-gaap_NetIncomeLoss_76130FACB03A2AFB96986AB6F5817A34" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_NetIncomeLossFromContinuingOperationsAvailableToCommonShareholdersBasic" xlink:label="loc_us-gaap_NetIncomeLossFromContinuingOperationsAvailableToCommonShareholdersBasic_ED2BA8FDAFEFA26231B76AB6F5812310" xlink:type="locator"/>
<link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_097168A44D39A3B4B6B86AB6F580CB1B" xlink:to="loc_us-gaap_NetIncomeLossFromContinuingOperationsAvailableToCommonShareholdersBasic_ED2BA8FDAFEFA26231B76AB6F5812310" xlink:type="arc"/>
</link:definitionLink>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/SignificantAccountingPoliciesPolicies" xlink:type="extended"/>
<link:definitionLink xlink:role="http://www.escalonmed.com/role/SignificantAccountingPoliciesTables" xlink:type="extended">
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:label="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_2BD9AC2AE41D5F34E9556B94BC99025E" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:label="loc_us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable_763D41A78155602C79B46B94BC981E18" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_2BD9AC2AE41D5F34E9556B94BC99025E" xlink:to="loc_us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable_763D41A78155602C79B46B94BC981E18" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:label="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_2AC3EE0D3025AB4DC6E86B94BC99BDA4" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable_763D41A78155602C79B46B94BC981E18" xlink:to="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_2AC3EE0D3025AB4DC6E86B94BC99BDA4" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_AntidilutiveSecuritiesNameDomain" xlink:label="loc_us-gaap_AntidilutiveSecuritiesNameDomain_70B5695BADAB9ACB96516B94BC99F55E_default" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_2AC3EE0D3025AB4DC6E86B94BC99BDA4" xlink:to="loc_us-gaap_AntidilutiveSecuritiesNameDomain_70B5695BADAB9ACB96516B94BC99F55E_default" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_AntidilutiveSecuritiesNameDomain" xlink:label="loc_us-gaap_AntidilutiveSecuritiesNameDomain_70B5695BADAB9ACB96516B94BC99F55E" xlink:type="locator"/>
<link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_2AC3EE0D3025AB4DC6E86B94BC99BDA4" xlink:to="loc_us-gaap_AntidilutiveSecuritiesNameDomain_70B5695BADAB9ACB96516B94BC99F55E" xlink:type="arc"/>
</link:definitionLink>
</link:linkbase>

Top
Filing Submission 0000862668-19-000017   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Copyright © 2024 Fran Finnegan & Company LLC – All Rights Reserved.
AboutPrivacyRedactionsHelp — Sat., Apr. 27, 9:18:20.1pm ET