Elsight Limited (ASX:ELS)

Elsight Ratios and Metrics

Market cap in millions AUD. Fiscal year is January - December.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr 16, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Market Capitalization	1,574	677	67	57	51	51
Market Cap Growth	2349.60%	910.07%	17.26%	11.77%	0.79%	-10.52%
Enterprise Value	1,486	667	72	59	48	45
Last Close Price	7.14	3.08	0.37	0.38	0.34	0.38
PE Ratio	141.33	60.30	-	-	-	-
Forward PE	68.43	44.03	44.03	44.03	44.03	44.03
PS Ratio	46.06	19.80	20.43	25.27	42.20	64.23
PB Ratio	20.60	8.86	36.02	-23.44	18.78	13.02
P/TBV Ratio	20.67	8.89	36.85	-	19.00	13.47
P/FCF Ratio	53.30	22.91	-	-	-	-
P/OCF Ratio	53.17	22.85	-	-	-	-
EV/Sales Ratio	43.48	19.50	22.10	25.91	39.94	56.83
EV/EBITDA Ratio	167.13	78.35	-	-	-	-
EV/EBIT Ratio	176.90	79.35	-	-	-	-
EV/FCF Ratio	50.32	22.57	-	-	-	-
Debt / Equity Ratio	0.00	0.00	0.16	-3.21	2.30	0.12
Debt / EBITDA Ratio	0.03	0.03	-	-	-	-
Debt / FCF Ratio	0.01	0.01	-	-	-	-
Net Debt / Equity Ratio	-1.15	-1.15	-0.61	-1.57	-0.52	-0.60
Net Debt / EBITDA Ratio	-10.37	-10.37	0.22	-0.82	0.22	0.29
Net Debt / FCF Ratio	-2.99	-2.99	0.40	-1.19	0.26	0.28
Asset Turnover	0.69	0.69	0.61	0.27	0.15	0.08
Inventory Turnover	10.53	10.53	1.45	0.89	0.43	1.53
Quick Ratio	4.64	4.64	1.37	0.56	5.75	2.84
Current Ratio	4.74	4.74	1.98	0.69	7.15	4.03
Return on Equity (ROE)	28.72%	28.72%	-	-3907.84%	-183.97%	-107.30%
Return on Assets (ROA)	10.55%	10.55%	-60.24%	-35.34%	-52.06%	-55.49%
Return on Capital Employed (ROCE)	11.00%	11.00%	-253.90%	222.80%	-74.40%	-199.10%
Earnings Yield	0.71%	1.66%	-9.34%	-9.46%	-12.40%	-16.39%
FCF Yield	1.88%	4.37%	-4.26%	-5.65%	-10.58%	-16.18%
Buyback Yield / Dilution	-46.79%	-46.79%	-0.58%	-3.76%	-8.63%	-24.28%

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.