{"version":"company-facts.v1","source":"https://secwatch.observer","generated_at":"2026-08-31T23:52:20.464904+00:00","company":{"ticker":"ESMC","cik":862668,"company_name":"ESCALON MEDICAL CORP"},"pagination":{"limit":100,"returned":6,"next_cursor":null},"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer","counterparties":{"contract_counterparty":[{"display_name":"Optos Public Limited Company","detail":"asset_purchase","count":1,"first_seen":"2026-01-29T23:59:59+00:00","last_seen":"2026-01-29T23:59:59+00:00","evidence_fact_ids":[34137]}],"ma_counterparty":[{"display_name":"Optos Public Limited Company","detail":"disposition","count":1,"first_seen":"2026-01-29T23:59:59+00:00","last_seen":"2026-01-29T23:59:59+00:00","evidence_fact_ids":[25071]}]},"facts":[{"fact_type":"material_agreement","fact_key":"8e8586efef14a3740e9c87f0079b136634a996c9","cik":862668,"ticker":"ESMC","company_name":"ESCALON MEDICAL CORP","filed_at":"2026-01-29T23:59:59+00:00","payload":{"action":"entry","agreement_name":"Asset Purchase Agreement","agreement_type":"asset_purchase","counterparty":"Optos Public Limited Company","effective_date":"2026-01-23","item_codes_triggered":["1.01"],"value_text":"$3,000,000"},"claim":"ESCALON MEDICAL CORP entered into Asset Purchase Agreement with Optos Public Limited Company valued at $3,000,000 (effective 2026-01-23).","evidence_excerpt":"edical Corp., a Pennsylvania corporation (the “ Company ”), is party to that certain Asset Purchase Agreement by and\nbetween the Company and Optos Public Limited Company, a company incorporated in Scotland (“ Optos ”) (as amended, the","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001213900-26-009497","anchor_url":"https://secwatch.observer/filing/0001213900-26-009497#claim-8e8586efef14a3740e9c87f0079b136634a996c9","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/862668/000121390026009497/0001213900-26-009497-index.htm"},{"fact_type":"ma_transaction","fact_key":"8922989b5316360d9a6e82ace2a0bd7adf420c7d","cik":862668,"ticker":"ESMC","company_name":"ESCALON MEDICAL CORP","filed_at":"2026-01-29T23:59:59+00:00","payload":{"action":"disposition","closing_date":"2026-01-23","consideration_text":"aggregate purchase price of $3,000,000","counterparty":"Optos Public Limited Company","effective_date":"2026-01-23","item_codes_triggered":["2.01"]},"claim":"ESCALON MEDICAL CORP completed a disposition involving Optos Public Limited Company for aggregate purchase price of $3,000,000 (closed 2026-01-23).","evidence_excerpt":"Company agreed to sell to Optos certain\nsoftware-related assets associated with the Company’s AXIS platform (the “ Disposition ”) in exchange for the\naggregate purchase price of $3,000,000. The purchase price is payable in three milestone installments, each in the amount and subject\nto the conditions as set forth in the Asset Purchase Agreement, in addition to","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001213900-26-009497","anchor_url":"https://secwatch.observer/filing/0001213900-26-009497#claim-8922989b5316360d9a6e82ace2a0bd7adf420c7d","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/862668/000121390026009497/0001213900-26-009497-index.htm"},{"fact_type":"auditor_change","fact_key":"a00ceb1f0be5a94e5e90dfbfb1ac235fd4e8b01b","cik":862668,"ticker":"ESMC","company_name":"ESCALON MEDICAL CORP","filed_at":"2025-04-04T23:59:59+00:00","payload":{"action":"engagement","auditor_name":"CBIZ CPAs P.C.","disagreement_text":null,"effective_date":"2025-04-02","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"ESCALON MEDICAL CORP engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"Also on April 2, 2025, the Company, with the approval of the Audit Committee of the Company’s Board of Directors, engaged CBIZ CPAs P.C. as the Company’s independent registered public accounting firm.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001213900-25-028990","anchor_url":"https://secwatch.observer/filing/0001213900-25-028990#claim-a00ceb1f0be5a94e5e90dfbfb1ac235fd4e8b01b","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/862668/000121390025028990/0001213900-25-028990-index.htm"},{"fact_type":"auditor_change","fact_key":"aef8aac77432f8544f7a9adee7f9a3e598eb0194","cik":862668,"ticker":"ESMC","company_name":"ESCALON MEDICAL CORP","filed_at":"2025-04-04T23:59:59+00:00","payload":{"action":"resignation","auditor_name":"Marcum LLP","disagreement_text":null,"effective_date":"2025-04-02","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":"CBIZ CPAs P.C."},"claim":"Marcum LLP resigned as auditor of ESCALON MEDICAL CORP.","evidence_excerpt":"On April 2, 2025, Marcum informed Escalon Medical Corp. (the “Company”) that Marcum resigned as the Company’s independent registered public accounting firm.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001213900-25-028990","anchor_url":"https://secwatch.observer/filing/0001213900-25-028990#claim-aef8aac77432f8544f7a9adee7f9a3e598eb0194","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/862668/000121390025028990/0001213900-25-028990-index.htm"},{"fact_type":"auditor_change","fact_key":"abaade58d31a7f2cbd1017878000627242775863","cik":862668,"ticker":"ESMC","company_name":"ESCALON MEDICAL CORP","filed_at":"2022-11-02T23:59:59+00:00","payload":{"action":"engagement","auditor_name":"Marcum LLP","disagreement_text":null,"effective_date":"2022-10-28","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"ESCALON MEDICAL CORP engaged Marcum LLP as its auditor.","evidence_excerpt":"On October 28, 2022, the Registrant’s Board of Directors (i) dismissed Friedman and (ii) engaged Marcum to serve as the independent registered public accounting firm of the Registrant and to provide to the Registrant the services previously provided to the Registrant by Friedman.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001213900-22-068665","anchor_url":"https://secwatch.observer/filing/0001213900-22-068665#claim-abaade58d31a7f2cbd1017878000627242775863","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/862668/000121390022068665/0001213900-22-068665-index.htm"},{"fact_type":"auditor_change","fact_key":"1efc56bfba06c1809a92f6b300a6083f7619e586","cik":862668,"ticker":"ESMC","company_name":"ESCALON MEDICAL CORP","filed_at":"2022-11-02T23:59:59+00:00","payload":{"action":"dismissal","auditor_name":"Friedman LLP","disagreement_text":null,"effective_date":"2022-10-28","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":"Marcum LLP"},"claim":"ESCALON MEDICAL CORP dismissed Friedman LLP as its auditor.","evidence_excerpt":"On October 28, 2022, the Registrant’s Board of Directors (i) dismissed Friedman and (ii) engaged Marcum to serve as the independent registered public accounting firm of the Registrant and to provide to the Registrant the services previously provided to the Registrant by Friedman.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001213900-22-068665","anchor_url":"https://secwatch.observer/filing/0001213900-22-068665#claim-1efc56bfba06c1809a92f6b300a6083f7619e586","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/862668/000121390022068665/0001213900-22-068665-index.htm"}]}