Financial Statements — ELA
Balance Sheet
(in millions USD)| Metric | Q2
2026 | Q1
2026 | Q3
2025 | Q2
2025 | Q1
2025 | Q3
2024 | Q2
2024 | Q1
2024 | Q3
2023 | Q2
2023 | Q1
2023 | Q3
2022 | Q2
2022 | Q1
2022 | Q3
2021 | Q2
2021 | Q1
2021 |
|---|
| Cash & Equivalents | 43.44 | 38.62 | 24.42 | 22.85 | 21.03 | 17.75 | 17.34 | 19.78 | 17.31 | 18.38 | 20.35 | 14.97 | 13.94 | 11.50 | 8.32 | 8.13 | 8.40 |
| Accounts Receivable | 3.20 | 3.59 | 4.78 | 5.07 | 5.37 | 3.88 | 4.84 | 4.60 | 8.93 | 7.85 | 8.29 | 7.19 | 5.69 | 5.36 | 5.68 | 6.24 | 3.18 |
| Inventory | 29.82 | 34.01 | 29.07 | 27.38 | 26.12 | 29.07 | 26.78 | 25.62 | 23.05 | 21.52 | 19.11 | 18.06 | 17.80 | 14.62 | 12.65 | 12.59 | 11.63 |
| Total Current Assets | 77.58 | 77.36 | 59.44 | 56.58 | 53.50 | 51.54 | 49.89 | 51.30 | 50.43 | 49.03 | 52.12 | 44.25 | 40.76 | 35.46 | 28.93 | 29.63 | 25.25 |
| Property, Plant & Equipment | 14.51 | 13.85 | 13.72 | 13.80 | 13.64 | 13.27 | 11.38 | 11.05 | 10.45 | 10.35 | 9.23 | 9.51 | 9.66 | 9.72 | 9.65 | 7.18 | 6.98 |
| Goodwill | 3.62 | 3.62 | 3.62 | 3.62 | 3.62 | 3.62 | 3.92 | 3.92 | 3.92 | 3.62 | 3.62 | 3.62 | 6.36 | 6.14 | 3.26 | 3.26 | 1.37 |
| Intangible Assets | 3.03 | 3.22 | 3.59 | 3.78 | 3.91 | 4.25 | 4.39 | 4.51 | 4.48 | 4.64 | 4.81 | 5.19 | -- | 2.91 | 2.69 | 2.79 | 2.89 |
| Total Non-current Assets* | 30.43 | 30.61 | 31.50 | 26.14 | 26.16 | 25.86 | 23.96 | 23.44 | 23.77 | 24.57 | 21.62 | 23.13 | 24.05 | 24.30 | 20.30 | 16.70 | 16.99 |
| Total Assets | 108.00 | 107.97 | 90.94 | 82.72 | 79.66 | 77.39 | 73.85 | 74.75 | 74.20 | 73.61 | 73.74 | 67.38 | 64.81 | 59.76 | 49.23 | 46.34 | 42.24 |
| Accounts Payable | 2.61 | 3.63 | 3.68 | 3.16 | 2.82 | 2.59 | 3.09 | -- | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Total Current Liabilities | 18.29 | 21.98 | 11.46 | 12.36 | 11.87 | 10.82 | 8.49 | 10.18 | 9.43 | 8.77 | 9.67 | 10.10 | 10.12 | 8.19 | 5.52 | 8.29 | 6.00 |
| Long-term Debt | 9.67 | 9.80 | 12.49 | 13.04 | 13.20 | 13.84 | 14.31 | 14.62 | 15.25 | 15.36 | 15.67 | 16.29 | 16.59 | 16.83 | 15.18 | 15.19 | 15.30 |
| Total Non-current Liabilities* | 9.63 | 10.08 | 18.41 | 12.58 | 12.65 | 15.45 | 15.20 | 15.25 | 16.94 | 17.58 | 18.23 | 19.84 | 20.57 | 21.29 | 18.86 | 16.31 | 16.66 |
| Total Liabilities | 27.93 | 32.07 | 29.87 | 24.94 | 24.52 | 26.27 | 23.69 | 25.43 | 26.36 | 26.35 | 27.90 | 29.94 | 30.69 | 29.48 | 24.38 | 24.60 | 22.65 |
| Retained Earnings | 44.39 | 40.22 | 25.38 | 22.02 | 19.27 | 15.18 | 13.49 | 11.93 | 8.71 | 7.00 | 5.40 | (3.00) | (6.32) | (10.17) | (15.60) | (18.70) | (20.86) |
| Total Stockholder Equity | 80.07 | 75.90 | 61.07 | 57.78 | 55.14 | 51.12 | 50.16 | 49.31 | 47.84 | 47.25 | 45.84 | 37.44 | 34.12 | 30.27 | 24.85 | 21.74 | 19.59 |
* Derived from reported values
Income Statement
(in millions USD) (except per-share rows)| Metric | Q2
2026 | Q1
2026 | Q4
2025 | Q3
2025 | Q2
2025 | Q1
2025 | Q4
2024 | Q3
2024 | Q2
2024 | Q1
2024 | Q4
2023 | Q3
2023 | Q2
2023 | Q1
2023 | Q4
2022 | Q3
2022 | Q2
2022 | Q1
2022 | Q3
2021 | Q2
2021 |
|---|
| Total Revenue | 56.77 | 98.38 | 80.50 | 57.39 | 54.88 | 48.26 | 48.32 | 46.90 | 45.30 | 39.86 | 36.72 | 36.27 | 50.30 | 48.39 | 47.43 | 45.20 | 42.64 | 47.42 | 37.68 | 33.72 |
| Cost of Revenue | 43.40 | 77.76 | 64.00 | 44.32 | 42.49 | 36.29 | 37.18 | 35.44 | 33.91 | 29.54 | 25.77 | 26.53 | 39.54 | 36.98 | 35.65 | 33.34 | 31.16 | 37.70 | 29.57 | 26.60 |
| Gross Profit | 13.38 | 20.62 | 16.50 | 13.07 | 12.39 | 11.97 | 11.14 | 11.46 | 11.39 | 10.32 | 9.73 | 9.73 | 10.76 | 11.41 | 11.78 | 11.86 | 11.48 | 9.71 | 8.11 | 7.13 |
| Selling, General & Admin | 7.78 | 8.92 | 8.48 | 8.39 | 8.67 | 8.40 | 8.82 | 9.03 | 9.12 | 7.64 | 7.82 | 7.45 | 8.36 | 7.91 | 8.03 | 7.75 | 7.08 | 6.56 | 5.23 | 4.83 |
| Total Operating Expenses | 8.28 | 9.41 | 8.97 | 8.87 | 9.13 | 8.85 | 9.25 | 9.44 | 9.48 | 7.98 | 8.16 | 7.78 | 8.70 | 8.26 | 8.38 | 8.29 | 7.36 | 6.85 | 5.45 | 5.05 |
| Operating Income | 5.10 | 11.21 | 7.53 | 4.20 | 3.26 | 3.12 | 1.89 | 2.02 | 1.91 | 2.34 | 1.59 | 1.95 | 2.06 | 3.15 | 3.40 | 3.57 | 4.11 | 2.86 | 2.66 | 2.08 |
| Interest Expense | -- | -- | -- | -- | -- | -- | -- | -- | 0.11 | 0.12 | 0.11 | 0.12 | 0.11 | 0.12 | 0.12 | 0.12 | 0.12 | 0.12 | 0.19 | 0.18 |
| Pretax Income | 5.35 | 11.30 | 7.63 | 4.33 | 3.54 | 3.22 | 2.01 | 2.25 | 2.03 | 2.46 | 1.65 | 2.03 | 2.10 | 3.24 | 4.42 | 3.38 | 3.90 | 2.68 | 3.13 | 2.19 |
| Tax Provision | 1.17 | 2.46 | 1.64 | 0.97 | 0.79 | 0.72 | 2.43 | 0.57 | (0.46) | (0.55) | 0.34 | 0.32 | 0.50 | 0.72 | (1.45) | 0.06 | 0.05 | 0.03 | 0.03 | 0.03 |
| Net Income | 4.17 | 8.84 | 5.99 | 3.36 | 2.75 | 2.49 | 1.60 | 1.69 | 1.56 | 1.91 | 1.31 | 1.71 | 1.60 | 2.53 | 5.88 | 3.32 | 3.85 | 2.65 | 3.11 | 2.15 |
| Basic EPS | 0.16 | 0.34 | 0.22 | 0.13 | 0.11 | 0.10 | 0.07 | 0.06 | 0.06 | 0.07 | 0.06 | 0.06 | 0.06 | 0.09 | 0.22 | 0.12 | 0.14 | 0.10 | 0.12 | 0.08 |
| Diluted EPS | 0.16 | 0.34 | 0.22 | 0.13 | 0.11 | 0.10 | 0.07 | 0.06 | 0.06 | 0.07 | 0.06 | 0.06 | 0.06 | 0.09 | 0.22 | 0.12 | 0.14 | 0.10 | 0.12 | 0.08 |
Cash Flow Statement
(in millions USD)| Metric | Q2
2026 | Q1
2026 | Q4
2025 | Q3
2025 | Q2
2025 | Q1
2025 | Q4
2024 | Q3
2024 | Q2
2024 | Q1
2024 | Q4
2023 | Q3
2023 | Q2
2023 | Q1
2023 | Q4
2022 | Q3
2022 | Q2
2022 | Q1
2022 | Q3
2021 | Q2
2021 |
|---|
| Operating Cash Flow | 5.92 | 21.16 | (3.55) | 2.40 | 2.59 | 1.13 | 3.74 | 3.45 | (0.79) | 3.79 | 2.37 | 0.72 | (0.18) | 2.92 | 2.29 | 1.36 | 6.36 | -- | -- | 0.65 |
| Capital Expenditures | 0.96 | 0.57 | 0.16 | 0.21 | 0.45 | 0.38 | 0.50 | 1.99 | 0.52 | 0.45 | 0.67 | 0.18 | 1.29 | 0.01 | 0.05 | 0.02 | 0.11 | 0.09 | 2.58 | 0.28 |
| Free Cash Flow* | 4.95 | 20.59 | (3.71) | 2.20 | 2.14 | 0.75 | 3.24 | 1.46 | (1.31) | 3.34 | 1.70 | 0.54 | (1.47) | 2.92 | 2.25 | 1.34 | 6.25 | -- | -- | 0.36 |
| Investing Cash Flow | (0.96) | (0.57) | (0.16) | (0.21) | (0.50) | (0.38) | (0.50) | (2.00) | (0.62) | (0.64) | (0.47) | (0.56) | (1.29) | 0.57 | 0.21 | (0.02) | (0.33) | (0.09) | (2.22) | (0.80) |
| Financing Cash Flow | (0.13) | (0.13) | (2.56) | (0.63) | (0.27) | (0.33) | (0.38) | (1.04) | (1.03) | (1.22) | (1.35) | (1.23) | (0.50) | (0.31) | (0.31) | (0.31) | (0.24) | (1.91) | 1.65 | (0.11) |
* Derived from reported values
