Concentration of credit risk (Notes)

12 Months Ended

Jun. 30, 2025

Concentration Risk Disclosure [Text Block]

Credit Risk

Financial Instruments, which potentially subject the Company to concentration of credit risk, consist principally of cash and cash equivalents, restricted cash and trade receivables. Concentration of credit risk with respect to trade receivables is generally diversified due to the large number of entities comprising the Company's customer base and their dispersion across geographic areas principally within the United States and international. The Company routinely address the financial strength of its customer and, as a consequence, believes that its receivable credit risk exposure is limited. The Company does not require customers to post collateral.

Major Customer

One customer accounted for approximately 17% of net sales during the year ended June 30, 2025. One customer accounted for approximately 16% of net sales during the year ended June 30, 2024.

As of June 30, 2025 the Company had one customer that represents approximately 21% of the total accounts receivable balance. As of June 30, 2024 the Company had two customer that represents approximately 37% and 14% of the total accounts receivable balance.

Major Supplier

The Company's one largest suppliers accounted for 43% of the total purchases for the year ended June 30, 2025. The Company's two largest suppliers accounted for the total purchases for 39% and 11% of total purchases for the year ended June 30, 2024.

As of June 30, 2025 the Company had two suppliers that represent approximately 30% and 28% of the total accounts payable balance. As of June 30, 2024 the Company had two supplier that represents 25% and 21% of the total accounts payable balance.

Foreign Sales

Domestic and international sales from continuing operations are as follows:


(in thousands)	For the Years Ended June 30,
		2025	2024
Domestic			$	6,741	56.0	%	$	6,362	53.1	%
Foreign			5,305		44.0	%	5,619		46.9	%
Total			$	12,046	100.0	%	$	11,982	100.0	%

- Definition

The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.

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ESCALON MEDICAL CORP 10-K