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

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

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 5/14/24 for 3/31/24

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.CAL’   —   XBRL Calculations — esmc-20190930_cal


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: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:calculationLink xlink:role="http://www.escalonmed.com/role/ConcentrationOfCreditRiskDetails" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/ConcentrationOfCreditRiskNotes" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/ConcentrationOfCreditRiskTables" xlink:type="extended"/>
<link:calculationLink 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_Assets" xlink:label="loc_us-gaap_Assets_96dd7052-744e-d270-4e77-67944ec39152" xlink:type="locator"/>
<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_d79dcc1c-93de-0ecd-2bd5-7c1f224c9b98" xlink:type="locator"/>
<link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_96dd7052-744e-d270-4e77-67944ec39152" xlink:to="loc_us-gaap_AssetsCurrent_d79dcc1c-93de-0ecd-2bd5-7c1f224c9b98" 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_32f41ea9-05c6-e713-464b-586a571d1c1f" xlink:type="locator"/>
<link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_d79dcc1c-93de-0ecd-2bd5-7c1f224c9b98" xlink:to="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_32f41ea9-05c6-e713-464b-586a571d1c1f" 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_81b308b1-c4ff-480c-3942-2317dfd5262a" xlink:type="locator"/>
<link:calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_d79dcc1c-93de-0ecd-2bd5-7c1f224c9b98" xlink:to="loc_us-gaap_RestrictedCashCurrent_81b308b1-c4ff-480c-3942-2317dfd5262a" 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_928a1618-af56-709a-989c-a303706b8ca2" xlink:type="locator"/>
<link:calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_d79dcc1c-93de-0ecd-2bd5-7c1f224c9b98" xlink:to="loc_us-gaap_AccountsReceivableNetCurrent_928a1618-af56-709a-989c-a303706b8ca2" 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_66bcd79a-a1c3-c24d-b8b4-7a0ce373714b" xlink:type="locator"/>
<link:calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_d79dcc1c-93de-0ecd-2bd5-7c1f224c9b98" xlink:to="loc_us-gaap_InventoryNet_66bcd79a-a1c3-c24d-b8b4-7a0ce373714b" 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_79aabdc0-b963-1fd1-4e81-8c0801b1ebca" xlink:type="locator"/>
<link:calculationArc order="5" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_d79dcc1c-93de-0ecd-2bd5-7c1f224c9b98" xlink:to="loc_us-gaap_OtherAssetsCurrent_79aabdc0-b963-1fd1-4e81-8c0801b1ebca" 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_f37ad080-c77a-efc5-c936-389b16abc420" xlink:type="locator"/>
<link:calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_96dd7052-744e-d270-4e77-67944ec39152" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentNet_f37ad080-c77a-efc5-c936-389b16abc420" 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_52f5671e-53e6-6055-795e-6bd414fd86c2" xlink:type="locator"/>
<link:calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_96dd7052-744e-d270-4e77-67944ec39152" xlink:to="loc_us-gaap_OperatingLeaseRightOfUseAsset_52f5671e-53e6-6055-795e-6bd414fd86c2" 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_99bd5160-e32a-dcfc-e4fd-38dda5d465b0" xlink:type="locator"/>
<link:calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_96dd7052-744e-d270-4e77-67944ec39152" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill_99bd5160-e32a-dcfc-e4fd-38dda5d465b0" 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_d3bdc20c-5c58-6be6-d756-0ace6a97f212" xlink:type="locator"/>
<link:calculationArc order="5" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_96dd7052-744e-d270-4e77-67944ec39152" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsNet_d3bdc20c-5c58-6be6-d756-0ace6a97f212" 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_61ff83b4-33a0-68aa-a4ad-7dbd9b595dbf" xlink:type="locator"/>
<link:calculationArc order="6" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_96dd7052-744e-d270-4e77-67944ec39152" xlink:to="loc_us-gaap_DepositsAssetsNoncurrent_61ff83b4-33a0-68aa-a4ad-7dbd9b595dbf" 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_63817d40-f759-fa9c-45a5-8bbbb36ed5c9" xlink:type="locator"/>
<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_066608da-f041-4af6-3da0-95354b640e11" xlink:type="locator"/>
<link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity_63817d40-f759-fa9c-45a5-8bbbb36ed5c9" xlink:to="loc_us-gaap_Liabilities_066608da-f041-4af6-3da0-95354b640e11" 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_2dcbbde2-9146-a0ba-7f6c-c71b481e0841" xlink:type="locator"/>
<link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_066608da-f041-4af6-3da0-95354b640e11" xlink:to="loc_us-gaap_LiabilitiesCurrent_2dcbbde2-9146-a0ba-7f6c-c71b481e0841" 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_422d7c41-753d-7765-5880-50978d071d31" xlink:type="locator"/>
<link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_2dcbbde2-9146-a0ba-7f6c-c71b481e0841" xlink:to="loc_us-gaap_ShortTermBorrowings_422d7c41-753d-7765-5880-50978d071d31" 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_911723a5-cfea-232b-5b06-0c21e7791663" xlink:type="locator"/>
<link:calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_2dcbbde2-9146-a0ba-7f6c-c71b481e0841" xlink:to="loc_us-gaap_OtherNotesPayableCurrent_911723a5-cfea-232b-5b06-0c21e7791663" 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_c2c48170-d0ff-2c37-effc-ff5f53e30dcb" xlink:type="locator"/>
<link:calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_2dcbbde2-9146-a0ba-7f6c-c71b481e0841" xlink:to="loc_us-gaap_AccountsPayableCurrent_c2c48170-d0ff-2c37-effc-ff5f53e30dcb" 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_8422f2c5-408e-d123-b935-f3115e023941" xlink:type="locator"/>
<link:calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_2dcbbde2-9146-a0ba-7f6c-c71b481e0841" xlink:to="loc_us-gaap_AccruedLiabilitiesCurrent_8422f2c5-408e-d123-b935-f3115e023941" 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_84c97d53-d75c-0fec-d05e-498cb2460450" xlink:type="locator"/>
<link:calculationArc order="5" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_2dcbbde2-9146-a0ba-7f6c-c71b481e0841" xlink:to="loc_us-gaap_InterestPayableCurrent_84c97d53-d75c-0fec-d05e-498cb2460450" 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_ce0a2b9f-7d6d-5f26-0a1b-2f0b2915c2e1" xlink:type="locator"/>
<link:calculationArc order="6" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_2dcbbde2-9146-a0ba-7f6c-c71b481e0841" xlink:to="loc_us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities_ce0a2b9f-7d6d-5f26-0a1b-2f0b2915c2e1" 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_09c9f846-159b-1776-fceb-d1cad0eb94ab" xlink:type="locator"/>
<link:calculationArc order="7" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_2dcbbde2-9146-a0ba-7f6c-c71b481e0841" xlink:to="loc_us-gaap_OperatingLeaseLiabilityCurrent_09c9f846-159b-1776-fceb-d1cad0eb94ab" 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_56ae2fbe-1d9b-2820-d3f0-88126fbd28ba" xlink:type="locator"/>
<link:calculationArc order="8" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_2dcbbde2-9146-a0ba-7f6c-c71b481e0841" xlink:to="loc_us-gaap_DeferredRevenueCurrent_56ae2fbe-1d9b-2820-d3f0-88126fbd28ba" 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_008489b9-d348-7423-9850-c3ac37bce631" xlink:type="locator"/>
<link:calculationArc order="9" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_2dcbbde2-9146-a0ba-7f6c-c71b481e0841" xlink:to="loc_us-gaap_LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent_008489b9-d348-7423-9850-c3ac37bce631" 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_f7f6a3c1-4b60-6e47-4dbc-badebe1fbd2c" xlink:type="locator"/>
<link:calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_066608da-f041-4af6-3da0-95354b640e11" xlink:to="loc_us-gaap_LiabilitiesNoncurrent_f7f6a3c1-4b60-6e47-4dbc-badebe1fbd2c" 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_6765f135-8c69-bebc-a116-d59a52a5b2f2" xlink:type="locator"/>
<link:calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity_63817d40-f759-fa9c-45a5-8bbbb36ed5c9" xlink:to="loc_us-gaap_StockholdersEquity_6765f135-8c69-bebc-a116-d59a52a5b2f2" 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_ea289a9d-deba-2cde-21e4-3d0ae7a1f011" xlink:type="locator"/>
<link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_6765f135-8c69-bebc-a116-d59a52a5b2f2" xlink:to="loc_us-gaap_PreferredStockValue_ea289a9d-deba-2cde-21e4-3d0ae7a1f011" 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_aefe3f0c-abe4-5b83-9a64-da77d8e253dd" xlink:type="locator"/>
<link:calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_6765f135-8c69-bebc-a116-d59a52a5b2f2" xlink:to="loc_us-gaap_CommonStockValue_aefe3f0c-abe4-5b83-9a64-da77d8e253dd" 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_6dca832a-861c-478d-b1a0-396533beb40d" xlink:type="locator"/>
<link:calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_6765f135-8c69-bebc-a116-d59a52a5b2f2" xlink:to="loc_us-gaap_AdditionalPaidInCapital_6dca832a-861c-478d-b1a0-396533beb40d" 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_a59bc5ae-63a0-c9bc-32f7-e2bd9f32bd26" xlink:type="locator"/>
<link:calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_6765f135-8c69-bebc-a116-d59a52a5b2f2" xlink:to="loc_us-gaap_RetainedEarningsAccumulatedDeficit_a59bc5ae-63a0-c9bc-32f7-e2bd9f32bd26" xlink:type="arc"/>
</link:calculationLink>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/ConsolidatedBalanceSheetsParenthetical" xlink:type="extended"/>
<link:calculationLink 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_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_9743d583-dfae-6ae9-f133-a1e331df792c" xlink:type="locator"/>
<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_d8917e24-06dd-060d-a290-e426c7895e54" xlink:type="locator"/>
<link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_9743d583-dfae-6ae9-f133-a1e331df792c" xlink:to="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_d8917e24-06dd-060d-a290-e426c7895e54" 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_1bd0bd4e-4a6f-b052-029c-0ecb0c520251" xlink:type="locator"/>
<link:calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_9743d583-dfae-6ae9-f133-a1e331df792c" xlink:to="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_1bd0bd4e-4a6f-b052-029c-0ecb0c520251" 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_28655e34-499f-b7bf-c54f-5de0990d0c65" xlink:type="locator"/>
<link:calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_9743d583-dfae-6ae9-f133-a1e331df792c" xlink:to="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_28655e34-499f-b7bf-c54f-5de0990d0c65" 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_fd33978d-50b8-db74-6695-8c6dbaac3547" xlink:type="locator"/>
<link:calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_9743d583-dfae-6ae9-f133-a1e331df792c" xlink:to="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_fd33978d-50b8-db74-6695-8c6dbaac3547" 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_a10eea14-f4db-3125-d183-77bb54500e95" xlink:type="locator"/>
<link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_fd33978d-50b8-db74-6695-8c6dbaac3547" xlink:to="loc_us-gaap_NetIncomeLoss_a10eea14-f4db-3125-d183-77bb54500e95" 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_b11c1cb0-596b-4c3d-0283-76cef67837c7" xlink:type="locator"/>
<link:calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_fd33978d-50b8-db74-6695-8c6dbaac3547" xlink:to="loc_us-gaap_DepreciationDepletionAndAmortization_b11c1cb0-596b-4c3d-0283-76cef67837c7" 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_c14a9ac3-04f1-504d-4cf1-cf62b3c1adf2" xlink:type="locator"/>
<link:calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_fd33978d-50b8-db74-6695-8c6dbaac3547" xlink:to="loc_us-gaap_OtherOperatingActivitiesCashFlowStatement_c14a9ac3-04f1-504d-4cf1-cf62b3c1adf2" 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_41e96f8d-e499-8de8-69a8-27f1c7d4df6e" xlink:type="locator"/>
<link:calculationArc order="4" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_fd33978d-50b8-db74-6695-8c6dbaac3547" xlink:to="loc_us-gaap_OtherNonoperatingIncomeExpense_41e96f8d-e499-8de8-69a8-27f1c7d4df6e" 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_5f96c19e-85fe-99f6-cec0-c2c9d7470ed4" xlink:type="locator"/>
<link:calculationArc order="5" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_fd33978d-50b8-db74-6695-8c6dbaac3547" xlink:to="loc_us-gaap_IncreaseDecreaseInAccountsReceivable_5f96c19e-85fe-99f6-cec0-c2c9d7470ed4" 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_334f1d33-7cae-7fd2-9d83-bb387fc2f3dd" xlink:type="locator"/>
<link:calculationArc order="6" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_fd33978d-50b8-db74-6695-8c6dbaac3547" xlink:to="loc_us-gaap_IncreaseDecreaseInInventories_334f1d33-7cae-7fd2-9d83-bb387fc2f3dd" 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_d54a644c-3d3c-bcc1-da30-2f136651f90f" xlink:type="locator"/>
<link:calculationArc order="7" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_fd33978d-50b8-db74-6695-8c6dbaac3547" xlink:to="loc_us-gaap_IncreaseDecreaseInOtherOperatingAssets_d54a644c-3d3c-bcc1-da30-2f136651f90f" 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_0a39d2ee-656d-ead5-a676-41794b4da8f4" xlink:type="locator"/>
<link:calculationArc order="8" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_fd33978d-50b8-db74-6695-8c6dbaac3547" xlink:to="loc_us-gaap_IncreaseDecreaseInAccountsPayable_0a39d2ee-656d-ead5-a676-41794b4da8f4" 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_2d76eef5-dce5-0152-632e-9bab39da698c" xlink:type="locator"/>
<link:calculationArc order="9" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_fd33978d-50b8-db74-6695-8c6dbaac3547" xlink:to="loc_us-gaap_IncreaseDecreaseInAccruedLiabilities_2d76eef5-dce5-0152-632e-9bab39da698c" 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_d76ae7cc-4d55-88fb-2f29-71f1f1aa74f3" xlink:type="locator"/>
<link:calculationArc order="10" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_fd33978d-50b8-db74-6695-8c6dbaac3547" xlink:to="loc_us-gaap_IncreaseDecreaseInPensionAndPostretirementObligations_d76ae7cc-4d55-88fb-2f29-71f1f1aa74f3" 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_867ddb19-4645-508e-59ba-7132c5d31514" xlink:type="locator"/>
<link:calculationArc order="11" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_fd33978d-50b8-db74-6695-8c6dbaac3547" xlink:to="loc_us-gaap_PaymentsForLeasingCosts_867ddb19-4645-508e-59ba-7132c5d31514" 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_f37803fe-8fc6-3fc4-e497-674e18f03ea5" xlink:type="locator"/>
<link:calculationArc order="12" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_fd33978d-50b8-db74-6695-8c6dbaac3547" xlink:to="loc_us-gaap_IncreaseDecreaseInDeferredRevenue_f37803fe-8fc6-3fc4-e497-674e18f03ea5" xlink:type="arc"/>
<link:loc xlink:href="esmc-20190930.xsd#esmc_Increasedecreaseinliabilitiesofdiscontinuedoperations" xlink:label="loc_esmc_Increasedecreaseinliabilitiesofdiscontinuedoperations_7769d5da-ac6b-5230-460c-21ebf97f4bc4" xlink:type="locator"/>
<link:calculationArc order="13" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_fd33978d-50b8-db74-6695-8c6dbaac3547" xlink:to="loc_esmc_Increasedecreaseinliabilitiesofdiscontinuedoperations_7769d5da-ac6b-5230-460c-21ebf97f4bc4" 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_72092153-6d23-6ed2-386d-5561faf5c226" xlink:type="locator"/>
<link:calculationArc order="14" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_fd33978d-50b8-db74-6695-8c6dbaac3547" xlink:to="loc_us-gaap_ProvisionForDoubtfulAccounts_72092153-6d23-6ed2-386d-5561faf5c226" 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_8b5c4371-c0a9-6562-81fc-36e3ee510d15" xlink:type="locator"/>
<link:calculationArc order="15" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_fd33978d-50b8-db74-6695-8c6dbaac3547" xlink:to="loc_us-gaap_GainLossOnDispositionOfAssets_8b5c4371-c0a9-6562-81fc-36e3ee510d15" 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_eff09578-f037-1eb7-c0f0-39ba77f668a1" xlink:type="locator"/>
<link:calculationArc order="16" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_fd33978d-50b8-db74-6695-8c6dbaac3547" xlink:to="loc_us-gaap_IncreaseDecreaseInOtherAccruedLiabilities_eff09578-f037-1eb7-c0f0-39ba77f668a1" 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_11e67a5b-b991-9b9e-ce71-4134920b3689" xlink:type="locator"/>
<link:calculationArc order="5" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_9743d583-dfae-6ae9-f133-a1e331df792c" xlink:to="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations_11e67a5b-b991-9b9e-ce71-4134920b3689" xlink:type="arc"/>
</link:calculationLink>
<link:calculationLink 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_OperatingIncomeLoss" xlink:label="loc_us-gaap_OperatingIncomeLoss_5c890570-5904-7978-36d8-35b96dcf45ab" xlink:type="locator"/>
<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_4562fc03-cbaf-a89b-d454-b9d16c5936b8" xlink:type="locator"/>
<link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingIncomeLoss_5c890570-5904-7978-36d8-35b96dcf45ab" xlink:to="loc_us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax_4562fc03-cbaf-a89b-d454-b9d16c5936b8" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_CostsAndExpenses" xlink:label="loc_us-gaap_CostsAndExpenses_8823ccfd-55af-348e-39a2-91433072d2c9" xlink:type="locator"/>
<link:calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingIncomeLoss_5c890570-5904-7978-36d8-35b96dcf45ab" xlink:to="loc_us-gaap_CostsAndExpenses_8823ccfd-55af-348e-39a2-91433072d2c9" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_CostOfGoodsAndServicesSold" xlink:label="loc_us-gaap_CostOfGoodsAndServicesSold_1c65a201-fd8e-32d7-dad9-c6d1d5719594" xlink:type="locator"/>
<link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses_8823ccfd-55af-348e-39a2-91433072d2c9" xlink:to="loc_us-gaap_CostOfGoodsAndServicesSold_1c65a201-fd8e-32d7-dad9-c6d1d5719594" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="loc_us-gaap_SellingGeneralAndAdministrativeExpense_693c47dd-e6fa-9c85-6a65-7baa26f76b5e" xlink:type="locator"/>
<link:calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses_8823ccfd-55af-348e-39a2-91433072d2c9" xlink:to="loc_us-gaap_SellingGeneralAndAdministrativeExpense_693c47dd-e6fa-9c85-6a65-7baa26f76b5e" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="loc_us-gaap_ResearchAndDevelopmentExpense_11c9d7e5-c56e-e78a-ae7b-17989a817204" xlink:type="locator"/>
<link:calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses_8823ccfd-55af-348e-39a2-91433072d2c9" xlink:to="loc_us-gaap_ResearchAndDevelopmentExpense_11c9d7e5-c56e-e78a-ae7b-17989a817204" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaap_NonoperatingIncomeExpense_c5398800-6e68-ed86-a47c-16106e0730c2" xlink:type="locator"/>
<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_41e96f8d-e499-8de8-69a8-27f1c7d4df6e" xlink:type="locator"/>
<link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NonoperatingIncomeExpense_c5398800-6e68-ed86-a47c-16106e0730c2" xlink:to="loc_us-gaap_OtherNonoperatingIncomeExpense_41e96f8d-e499-8de8-69a8-27f1c7d4df6e" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_InvestmentIncomeInterest" xlink:label="loc_us-gaap_InvestmentIncomeInterest_5fcda05e-5b0d-7f20-111d-115dec47eebc" xlink:type="locator"/>
<link:calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NonoperatingIncomeExpense_c5398800-6e68-ed86-a47c-16106e0730c2" xlink:to="loc_us-gaap_InvestmentIncomeInterest_5fcda05e-5b0d-7f20-111d-115dec47eebc" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaap_InterestExpense_a56b34b7-57ab-a07c-7f03-8366849a14f0" xlink:type="locator"/>
<link:calculationArc order="3" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NonoperatingIncomeExpense_c5398800-6e68-ed86-a47c-16106e0730c2" xlink:to="loc_us-gaap_InterestExpense_a56b34b7-57ab-a07c-7f03-8366849a14f0" xlink:type="arc"/>
</link:calculationLink>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/ConsolidatedStatementsOfShareholdersEquityAndComprehensiveLoss" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/DiscontinuedOperationDetails" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/DiscontinuedOperationNotes" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/DiscontinuedOperationTables" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/DocumentAndEntityInformation" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/GoingConcernDetails" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/GoingConcernNotes" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/GoingConcernTables" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/InventoriesDetails" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/InventoriesNotes" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/InventoriesTables" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/LeasesDetails" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/LeasesNotes" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/LeasesPolicies" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/LeasesTables" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/LineOfCreditDetails" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/LineOfCreditNotes" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/OrganizationAndDescriptionOfBusiness" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/OrganizationAndDescriptionOfBusinessDetails" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/RelatedPartyTransactions" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/RelatedPartyTransactionsDetails" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/RetirementAndPostRetirementPlansDetails" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/RetirementAndPostRetirementPlansNotes" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/RetirementAndPostRetirementPlansTables" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/RevenueFromContractsWithCustomersDetails" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/RevenueFromContractsWithCustomersNotes" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/RevenueFromContractsWithCustomersPolicies" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/RevenueFromContractsWithCustomersTables" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/SignificantAccountingPolicies" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/SignificantAccountingPoliciesAccountsReceivableDetails" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/SignificantAccountingPoliciesCashAndCashEquivalentsDetails" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/SignificantAccountingPoliciesDeferredRevenueDetails" xlink:type="extended"/>
<link:calculationLink 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_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:label="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_21ce4f2f-397c-6c02-8635-7c94146a06a0" xlink:type="locator"/>
<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_2dd9a981-e559-d141-f1c2-4db79f71a7ef" xlink:type="locator"/>
<link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_21ce4f2f-397c-6c02-8635-7c94146a06a0" xlink:to="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_2dd9a981-e559-d141-f1c2-4db79f71a7ef" 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_e3291fb3-b8d8-4cd8-31f2-be55dee6fa8e" xlink:type="locator"/>
<link:calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_21ce4f2f-397c-6c02-8635-7c94146a06a0" xlink:to="loc_us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock_e3291fb3-b8d8-4cd8-31f2-be55dee6fa8e" xlink:type="arc"/>
</link:calculationLink>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/SignificantAccountingPoliciesGoodwillAndIntangibleAssetsDetails" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/SignificantAccountingPoliciesIncomeTaxDetails" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/SignificantAccountingPoliciesInventoryDetails" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/SignificantAccountingPoliciesNetIncomeLossPerShareDetails" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/SignificantAccountingPoliciesPolicies" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.escalonmed.com/role/SignificantAccountingPoliciesTables" xlink:type="extended"/>
</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 — Thu., May 16, 6:59:21.2pm ET