Elsight Limited (ASX:ELS)

Elsight Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	7.48	-3.87	-3.68	-4.31	-6.04
Depreciation & Amortization	0.33	0.24	0.25	0.33	0.3
Loss (Gain) From Sale of Assets	-	-	-	-	0.01
Stock-Based Compensation	1.57	0.46	0.4	0.5	0.28
Other Operating Activities	2.17	1	0.77	-	-
Change in Accounts Receivable	-1.09	0.08	-0.31	-0.02	0.58
Change in Inventory	0.05	0.18	0.23	-0.21	-0.43
Change in Accounts Payable	1.13	0.14	0.07	-0.05	-0.54
Change in Unearned Revenue	9.54	0.01	0.08	0.08	-
Change in Other Net Operating Assets	0	0	0	0.01	-0.09
Operating Cash Flow	19.75	-1.77	-2.19	-3.67	-5.92
Capital Expenditures	-0.05	-	-0.01	-0	-0.04
Sale of Property, Plant & Equipment	-	-	-	-	0.04
Sale (Purchase) of Intangibles	-0.17	-0.02	-0.04	-	-
Investment in Securities	-	-	-	-	0.11
Investing Cash Flow	-0.22	-0.02	-0.04	-0	0.11
Long-Term Debt Issued	0.63	-	0.07	4.81	-
Total Debt Issued	0.63	-	0.07	4.81	-
Long-Term Debt Repaid	-0.89	-0.2	-0.19	-0.22	-0.23
Total Debt Repaid	-0.89	-0.2	-0.19	-0.22	-0.23
Net Debt Issued (Repaid)	-0.27	-0.2	-0.12	4.59	-0.23
Issuance of Common Stock	37.64	0.17	0	2.38	0.01
Other Financing Activities	-0.34	-	-	-	-0.03
Financing Cash Flow	37.04	-0.04	-0.12	6.96	-0.25
Foreign Exchange Rate Adjustments	1.59	-0.01	-0.14	-0.08	0.14
Net Cash Flow	58.17	-1.83	-2.49	3.2	-5.93
Free Cash Flow	19.7	-1.77	-2.2	-3.67	-5.97
Free Cash Flow Margin	86.41%	-87.14%	-142.78%	-446.39%	-1039.41%
Free Cash Flow Per Share	0.09	-0.01	-0.01	-0.03	-0.04
Cash Interest Paid	0.05	0.01	0.01	0.01	0.01
Levered Free Cash Flow	15.42	-1.56	-1.88	-2.09	-3.71
Unlevered Free Cash Flow	15.45	-0.92	-1.36	-2.08	-3.71
Change in Working Capital	8.2	0.41	0.07	-0.19	-0.48

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