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Escalon Medical Corp. – ‘10-K’ for 6/30/22 – ‘EX-101.DEF’

On:  Wednesday, 9/28/22, at 4:12pm ET   ·   For:  6/30/22   ·   Accession #:  862668-22-23   ·   File #:  0-20127

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

 9/28/22  Escalon Medical Corp.             10-K        6/30/22   75:6.5M

Annual Report   —   Form 10-K

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.34M 
 2: EX-23.1     Consent of Expert or Counsel                        HTML     20K 
 3: EX-31.1     Certification -- §302 - SOA'02                      HTML     24K 
 4: EX-31.2     Certification -- §302 - SOA'02                      HTML     24K 
 5: EX-32.1     Certification -- §906 - SOA'02                      HTML     21K 
 6: EX-32.2     Certification -- §906 - SOA'02                      HTML     21K 
12: R1          Cover                                               HTML     51K 
13: R2          Document And Entity Information                     HTML     66K 
14: R3          Audit Information                                   HTML     25K 
15: R4          Consolidated Balance Sheets                         HTML    143K 
16: R5          Consolidated Balance Sheets (Parenthetical)         HTML     35K 
17: R6          Consolidated Statements Of Operations               HTML     95K 
18: R7          Consolidated Statements Of Shareholders' Equity     HTML     45K 
                and Comprehensive Loss                                           
19: R8          Consolidated Statements Of Cash Flows               HTML     89K 
20: R9          Consolidated Statements Of Cash Flows               HTML     41K 
                (Parenthetical)                                                  
21: R10         Organization and Description of Business            HTML     26K 
22: R11         Going concern (Notes)                               HTML     25K 
23: R12         Significant Accounting Policies                     HTML    115K 
24: R13         Intangible assets (Notes)                           HTML     42K 
25: R14         Accrued expense (Notes)                             HTML     43K 
26: R15         Line of credit (Notes)                              HTML     26K 
27: R16         Long-term Debt (Notes)                              HTML     29K 
28: R17         Capital Stock Transactions                          HTML     55K 
29: R18         Income Taxes                                        HTML     65K 
30: R19         Commitments and Contingencies                       HTML     23K 
31: R20         Retirement and post retirement plans (Notes)        HTML     29K 
32: R21         Related Party Transactions                          HTML     27K 
33: R22         Concentration of credit risk (Notes)                HTML     37K 
34: R23         Leases (Notes)                                      HTML     53K 
35: R24         Significant Accounting Policies (Policies)          HTML    153K 
36: R25         Significant Accounting Policies (Tables)            HTML     86K 
37: R26         Significant Accounting Policies Property Plant and  HTML     31K 
                Equipment (Tables)                                               
38: R27         Significant Accounting Policies Deferred revenue    HTML     29K 
                (Tables)                                                         
39: R28         Intangible assets (Tables)                          HTML     52K 
40: R29         Accrued expense (Tables)                            HTML     31K 
41: R30         Long-term Debt EIDL maturities (Tables)             HTML     27K 
42: R31         Income Taxes (Tables)                               HTML     61K 
43: R32         Retirement and post retirement plans (Tables)       HTML     29K 
44: R33         Concentration of credit risk (Tables)               HTML     34K 
45: R34         Leases (Tables)                                     HTML     44K 
46: R35         Organization and Description of Business (Details)  HTML     21K 
47: R36         Going concern (Details)                             HTML     23K 
48: R37         Significant Accounting Policies (Cash and Cash      HTML     24K 
                Equivalents) (Details)                                           
49: R38         Significant Accounting Policies (Inventory)         HTML     33K 
                (Details)                                                        
50: R39         Significant Accounting Policies (Accounts           HTML     27K 
                Receivable) (Details)                                            
51: R40         Significant Accounting Policies (Net Income (loss)  HTML     40K 
                Per Share) (Details)                                             
52: R41         Significant Accounting Policies Earning per share   HTML     71K 
                details (Details)                                                
53: R42         Significant Accounting Policies Property pant and   HTML     37K 
                equipment (Details)                                              
54: R43         Significant Accounting Policies advertising         HTML     21K 
                expense (Details)                                                
55: R44         Significant Accounting Policies deferred revenue    HTML     28K 
                (Details)                                                        
56: R45         Intangible assets (Details)                         HTML     43K 
57: R46         Accrued expense (Details)                           HTML     36K 
58: R47         Line of credit (Details)                            HTML     40K 
59: R48         Long-term Debt (Details)                            HTML     47K 
60: R49         Capital Stock Transactions (Stock Option Plans)     HTML     58K 
                (Narrative) (Details)                                            
61: R50         Capital Stock Transactions (Stock Option Activity)  HTML     61K 
                (Details)                                                        
62: R51         Income Taxes (Provision for Income Taxes)           HTML     27K 
                (Details)                                                        
63: R52         Income Taxes (Effective Income Tax Rate) (Details)  HTML     30K 
64: R53         Income Taxes (Components of Net Deferred Income     HTML     57K 
                Tax Assets and Liabilities) (Details)                            
65: R54         Income Taxes Operation loss carry forward           HTML     48K 
                (Details)                                                        
66: R55         Retirement and post retirement plans (Details)      HTML     27K 
67: R56         Retirement and post retirement plans - liability    HTML     27K 
                rollforward (Details)                                            
68: R57         Related Party Transactions (Details)                HTML     38K 
69: R58         Concentration of credit risk (Details)              HTML     79K 
70: R59         Leases (Details)                                    HTML     49K 
73: XML         IDEA XML File -- Filing Summary                      XML    133K 
71: XML         XBRL Instance -- esmc-20220630_htm                   XML   1.28M 
72: EXCEL       IDEA Workbook of Financial Reports                  XLSX    117K 
 8: EX-101.CAL  XBRL Calculations -- esmc-20220630_cal               XML    119K 
 9: EX-101.DEF  XBRL Definitions -- esmc-20220630_def                XML    596K 
10: EX-101.LAB  XBRL Labels -- esmc-20220630_lab                     XML   1.45M 
11: EX-101.PRE  XBRL Presentations -- esmc-20220630_pre              XML    930K 
 7: EX-101.SCH  XBRL Schema -- esmc-20220630                         XSD    130K 
74: JSON        XBRL Instance as JSON Data -- MetaLinks              371±   558K 
75: ZIP         XBRL Zipped Folder -- 0000862668-22-000023-xbrl      Zip    361K

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