Elsight Balance Sheet

Financials in millions USD. Fiscal year is January - December.

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	59.04	0.87	2.7	5.19	1.99
Short-Term Investments	0.02	0.01	0.01	0.02	0.05
Cash & Short-Term Investments	59.06	0.89	2.71	5.21	2.04
Cash Growth	6568.35%	-67.37%	-47.91%	155.26%	-74.59%
Accounts Receivable	0.81	0.45	0.55	0.2	0.21
Other Receivables	0.67	0.02	0.01	0.01	-
Receivables	1.48	0.47	0.56	0.45	0.21
Inventory	0.52	0.5	0.69	0.95	0.85
Prepaid Expenses	0.33	0.1	0.09	0.11	0.09
Other Current Assets	0.49	-	-	-	-
Total Current Assets	61.88	1.96	4.05	6.73	3.2
Property, Plant & Equipment	0.33	0.27	0.35	0.25	0.54
Other Intangible Assets	0.17	0.03	0.03	0.02	0.1
Long-Term Deferred Tax Assets	1.43	-	-	-	-
Other Long-Term Assets	0.32	-	-	-	-
Total Assets	64.13	2.26	4.44	7.01	3.83
Accounts Payable	0.81	0.15	0.11	0.06	0.09
Current Portion of Long-Term Debt	-	-	4.98	-	-
Current Portion of Leases	0.16	0.11	0.18	0.09	0.22
Current Unearned Revenue	10.44	0.22	0.2	0.12	0.04
Other Current Liabilities	1.65	0.52	0.42	0.67	0.45
Total Current Liabilities	13.06	0.99	5.89	0.94	0.79
Long-Term Debt	-	-	0.09	4.14	-
Long-Term Leases	0.05	0.07	0.07	0.03	0.12
Pension & Post-Retirement Benefits	0.06	0.05	0.05	-	-
Other Long-Term Liabilities	-	-	-	0.05	0.08
Total Liabilities	13.16	1.11	6.1	5.16	1
Common Stock	67.12	29.51	23.75	23.75	21.38
Retained Earnings	-20.95	-28.99	-26.08	-23.41	-21.13
Comprehensive Income & Other	4.8	0.63	0.67	1.51	2.59
Shareholders' Equity	50.97	1.15	-1.66	1.85	2.83
Total Liabilities & Equity	64.13	2.26	4.44	7.01	3.83
Total Debt	0.21	0.18	5.32	4.25	0.34
Net Cash (Debt)	58.85	0.71	-2.61	0.96	1.7
Net Cash Growth	8241.27%	-	-	-43.76%	-78.81%
Net Cash Per Share	0.27	0.00	-0.02	0.01	0.01
Filing Date Shares Outstanding	219.81	181.04	150.53	150.32	133.52
Total Common Shares Outstanding	219.67	181.04	150.32	150.32	133.47
Working Capital	48.83	0.97	-1.83	5.79	2.4
Book Value Per Share	0.23	0.01	-0.01	0.01	0.02
Tangible Book Value	50.8	1.12	-1.69	1.83	2.74
Tangible Book Value Per Share	0.23	0.01	-0.01	0.01	0.02
Machinery	0.57	0.45	0.44	0.44	0.5

Source: S&P Global Market Intelligence. Standard template. Financial Sources.