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

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

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

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

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

Document/Exhibit                   Description                      Pages   Size 

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

‘EX-101.SCH’   —   XBRL Schema — esmc-20190930

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<link:definition> 2311301 - Disclosure - Discontinued operation (Tables) </link:definition>
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<link:roleType id="GoingConcernDetails" roleURI="http://www.escalonmed.com/role/GoingConcernDetails">
<link:definition> 2404402 - Disclosure - Going concern (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
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<link:roleType id="GoingConcernNotes" roleURI="http://www.escalonmed.com/role/GoingConcernNotes">
<link:definition> 2104100 - Disclosure - Going concern (Notes) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
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<link:roleType id="GoingConcernTables" roleURI="http://www.escalonmed.com/role/GoingConcernTables">
<link:definition> 2304301 - Disclosure - Going concern (Tables) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
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<link:roleType id="InventoriesDetails" roleURI="http://www.escalonmed.com/role/InventoriesDetails">
<link:definition> 2431402 - Disclosure - Inventories (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
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<link:roleType id="InventoriesNotes" roleURI="http://www.escalonmed.com/role/InventoriesNotes">
<link:definition> 2131100 - Disclosure - Inventories (Notes) </link:definition>
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<link:definition> 2331301 - Disclosure - Inventories (Tables) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
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<link:roleType id="LeasesDetails" roleURI="http://www.escalonmed.com/role/LeasesDetails">
<link:definition> 2432403 - Disclosure - Leases (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
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<link:roleType id="LeasesNotes" roleURI="http://www.escalonmed.com/role/LeasesNotes">
<link:definition> 2132100 - Disclosure - Leases (Notes) </link:definition>
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<link:roleType id="LeasesPolicies" roleURI="http://www.escalonmed.com/role/LeasesPolicies">
<link:definition> 2232201 - Disclosure - Leases (Policies) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
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<link:definition> 2332302 - Disclosure - Leases (Tables) </link:definition>
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<link:definition> 2418401 - Disclosure - Line of credit (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
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<link:definition> 2118100 - Disclosure - Line of credit (Notes) </link:definition>
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<link:definition> 2103100 - Disclosure - Organization and Description of Business </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
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<link:definition> 2403401 - Disclosure - Organization and Description of Business (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
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<link:definition> 2113100 - Disclosure - Related Party Transactions </link:definition>
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<link:definition> 2413401 - Disclosure - Related Party Transactions (Details) </link:definition>
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<link:definition> 2430402 - Disclosure - Retirement and post retirement plans (Details) </link:definition>
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<link:usedOn> link:calculationLink </link:usedOn>
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<link:definition> 2130100 - Disclosure - Retirement and post retirement plans (Notes) </link:definition>
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<link:definition> 2330301 - Disclosure - Retirement and post retirement plans (Tables) </link:definition>
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<link:definition> 2421403 - Disclosure - Revenue from contracts with customers (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
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<link:roleType id="RevenueFromContractsWithCustomersNotes" roleURI="http://www.escalonmed.com/role/RevenueFromContractsWithCustomersNotes">
<link:definition> 2121100 - Disclosure - Revenue from contracts with customers (Notes) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:roleType id="RevenueFromContractsWithCustomersPolicies" roleURI="http://www.escalonmed.com/role/RevenueFromContractsWithCustomersPolicies">
<link:definition> 2221201 - Disclosure - Revenue from contracts with customers (Policies) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:roleType id="RevenueFromContractsWithCustomersTables" roleURI="http://www.escalonmed.com/role/RevenueFromContractsWithCustomersTables">
<link:definition> 2321302 - Disclosure - Revenue from contracts with customers (Tables) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
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<link:roleType id="SignificantAccountingPolicies" roleURI="http://www.escalonmed.com/role/SignificantAccountingPolicies">
<link:definition> 2105100 - Disclosure - Significant Accounting Policies </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 2405406 - Disclosure - Significant Accounting Policies (Accounts Receivable) (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:definition> 2405403 - Disclosure - Significant Accounting Policies (Cash and Cash Equivalents) (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
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<link:roleType id="SignificantAccountingPoliciesDeferredRevenueDetails" roleURI="http://www.escalonmed.com/role/SignificantAccountingPoliciesDeferredRevenueDetails">
<link:definition> 2405414 - Disclosure - Significant Accounting Policies deferred revenue (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="SignificantAccountingPoliciesEarningPerShareDetailsDetails" roleURI="http://www.escalonmed.com/role/SignificantAccountingPoliciesEarningPerShareDetailsDetails">
<link:definition> 2405409 - Disclosure - Significant Accounting Policies Earning per share details (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="SignificantAccountingPoliciesGoodwillAndIntangibleAssetsDetails" roleURI="http://www.escalonmed.com/role/SignificantAccountingPoliciesGoodwillAndIntangibleAssetsDetails">
<link:definition> 2405410 - Disclosure - Significant Accounting Policies Goodwill and intangible assets (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="SignificantAccountingPoliciesIncomeTaxDetails" roleURI="http://www.escalonmed.com/role/SignificantAccountingPoliciesIncomeTaxDetails">
<link:definition> 2405411 - Disclosure - Significant Accounting Policies Income tax (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="SignificantAccountingPoliciesInventoryDetails" roleURI="http://www.escalonmed.com/role/SignificantAccountingPoliciesInventoryDetails">
<link:definition> 2405404 - Disclosure - Significant Accounting Policies (Inventory) (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="SignificantAccountingPoliciesNetIncomeLossPerShareDetails" roleURI="http://www.escalonmed.com/role/SignificantAccountingPoliciesNetIncomeLossPerShareDetails">
<link:definition> 2405408 - Disclosure - Significant Accounting Policies (Net Income (loss) Per Share) (Details) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="SignificantAccountingPoliciesPolicies" roleURI="http://www.escalonmed.com/role/SignificantAccountingPoliciesPolicies">
<link:definition> 2205201 - Disclosure - Significant Accounting Policies (Policies) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
<link:roleType id="SignificantAccountingPoliciesTables" roleURI="http://www.escalonmed.com/role/SignificantAccountingPoliciesTables">
<link:definition> 2305302 - Disclosure - Significant Accounting Policies (Tables) </link:definition>
<link:usedOn> link:presentationLink </link:usedOn>
<link:usedOn> link:calculationLink </link:usedOn>
<link:usedOn> link:definitionLink </link:usedOn>
</link:roleType>
</xsd:appinfo>
</xsd:annotation>
<xsd:element abstract="true" id="esmc_AccruedexpensesAbstract" name="AccruedexpensesAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="duration"/>
<xsd:element id="esmc_Accruedinterestrelatedparty" name="Accruedinterestrelatedparty" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="credit" xbrli:periodType="instant"/>
<xsd:element id="esmc_AssetsLiabilitiesOfDisposalGroupIncludingDiscontinuedOperationNet" name="AssetsLiabilitiesOfDisposalGroupIncludingDiscontinuedOperationNet" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="debit" xbrli:periodType="instant"/>
<xsd:element id="esmc_BankruptcyProceedingsOperatingPeriodDuringLiquidation" name="BankruptcyProceedingsOperatingPeriodDuringLiquidation" nillable="true" substitutionGroup="xbrli:item" type="xbrli:durationItemType" xbrli:periodType="duration"/>
<xsd:element abstract="true" id="esmc_BhHoldingsSASMember" name="BhHoldingsSASMember" nillable="true" substitutionGroup="xbrli:item" type="nonnum:domainItemType" xbrli:periodType="duration"/>
<xsd:element abstract="true" id="esmc_ConcentrationofcreditrisksAbstract" name="ConcentrationofcreditrisksAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="duration"/>
<xsd:element abstract="true" id="esmc_CustomerOneMember" name="CustomerOneMember" nillable="true" substitutionGroup="xbrli:item" type="nonnum:domainItemType" xbrli:periodType="duration"/>
<xsd:element abstract="true" id="esmc_CustomerTwoMember" name="CustomerTwoMember" nillable="true" substitutionGroup="xbrli:item" type="nonnum:domainItemType" xbrli:periodType="duration"/>
<xsd:element abstract="true" id="esmc_DocumentAndEntityInformationAbstract" name="DocumentAndEntityInformationAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="duration"/>
<xsd:element abstract="true" id="esmc_EarningpershareAbstract" name="EarningpershareAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="duration"/>
<xsd:element abstract="true" id="esmc_GoingconcernAbstract" name="GoingconcernAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="duration"/>
<xsd:element id="esmc_Increasedecreaseinliabilitiesofdiscontinuedoperations" name="Increasedecreaseinliabilitiesofdiscontinuedoperations" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="debit" xbrli:periodType="duration"/>
<xsd:element id="esmc_Interestportioninthefutureleasepayments" name="Interestportioninthefutureleasepayments" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="debit" xbrli:periodType="instant"/>
<xsd:element abstract="true" id="esmc_Leases842Abstract" name="Leases842Abstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="duration"/>
<xsd:element id="esmc_LineOfCreditFacilityPrimePlusFee" name="LineOfCreditFacilityPrimePlusFee" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="debit" xbrli:periodType="duration"/>
<xsd:element id="esmc_MaximumMaturityOfHighlyLiquidInvestmentsPeriod" name="MaximumMaturityOfHighlyLiquidInvestmentsPeriod" nillable="true" substitutionGroup="xbrli:item" type="xbrli:durationItemType" xbrli:periodType="duration"/>
<xsd:element id="esmc_Netpresentvalueoffutureleasepaymentsofnewlease" name="Netpresentvalueoffutureleasepaymentsofnewlease" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="credit" xbrli:periodType="instant"/>
<xsd:element id="esmc_Netpresentvalueofnewleasefuturepayments" name="Netpresentvalueofnewleasefuturepayments" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="credit" xbrli:periodType="instant"/>
<xsd:element abstract="true" id="esmc_ScheduleofinventoryAbstract" name="ScheduleofinventoryAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="duration"/>
</xsd:schema>

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