Elsight Limited (ASX:ELS)

Elsight Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	36.27	59.04	0.87	2.7	5.19	1.99
Short-Term Investments	26.77	0.02	0.01	0.01	0.02	0.05
Cash & Short-Term Investments	63.03	59.06	0.89	2.71	5.21	2.04
Cash Growth	744.70%	6568.35%	-67.37%	-47.91%	155.26%	-74.59%
Accounts Receivable	4.61	0.81	0.45	0.55	0.2	0.21
Other Receivables	-	0.67	0.02	0.01	0.01	-
Receivables	4.61	1.48	0.47	0.56	0.45	0.21
Inventory	0.75	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	68.39	61.88	1.96	4.05	6.73	3.2
Property, Plant & Equipment	2.2	0.33	0.27	0.35	0.25	0.54
Other Intangible Assets	0.57	0.17	0.03	0.03	0.02	0.1
Long-Term Deferred Tax Assets	1.43	1.43	-	-	-	-
Other Long-Term Assets	0.34	0.32	-	-	-	-
Total Assets	72.94	64.13	2.26	4.44	7.01	3.83

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	4.55	0.81	0.15	0.11	0.06	0.09
Current Portion of Long-Term Debt	-	-	-	4.98	-	-
Current Portion of Leases	0.73	0.16	0.11	0.18	0.09	0.22
Current Unearned Revenue	2.48	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	7.77	13.06	0.99	5.89	0.94	0.79
Long-Term Debt	-	-	-	0.09	4.14	-
Long-Term Leases	1.2	0.05	0.07	0.07	0.03	0.12
Pension & Post-Retirement Benefits	0.06	0.06	0.05	0.05	-	-
Other Long-Term Liabilities	-	-	-	-	0.05	0.08
Total Liabilities	9.02	13.16	1.11	6.1	5.16	1

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	67.78	67.12	29.51	23.75	23.75	21.38
Retained Earnings	-19.38	-20.95	-28.99	-26.08	-23.41	-21.13
Comprehensive Income & Other	15.51	4.8	0.63	0.67	1.51	2.59
Shareholders' Equity	63.92	50.97	1.15	-1.66	1.85	2.83
Total Liabilities & Equity	72.94	64.13	2.26	4.44	7.01	3.83

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	1.93	0.21	0.18	5.32	4.25	0.34
Net Cash (Debt)	61.11	58.85	0.71	-2.61	0.96	1.7
Net Cash Growth	830.71%	8241.27%	-	-	-43.76%	-78.81%
Net Cash Per Share	0.24	0.27	0.00	-0.02	0.01	0.01
Filing Date Shares Outstanding	221.8	219.81	181.04	150.53	150.32	133.52
Total Common Shares Outstanding	221.8	219.67	181.04	150.32	150.32	133.47
Working Capital	60.62	48.83	0.97	-1.83	5.79	2.4
Book Value Per Share	0.29	0.23	0.01	-0.01	0.01	0.02
Tangible Book Value	63.35	50.8	1.12	-1.69	1.83	2.74
Tangible Book Value Per Share	0.29	0.23	0.01	-0.01	0.01	0.02
Machinery	-	0.57	0.45	0.44	0.44	0.5

Data Source: S&P Global Market Intelligence Last updated: Aug 25, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Sep 5, 2026

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