Electronic Systems Technology, Inc. (ELST)

ELST Balance Sheet

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
Cash & Equivalents	0.61	0.37	0.49	0.75	0.66
Short-Term Investments	-	-	0.4	0.25	0.4
Cash & Short-Term Investments	0.61	0.37	0.89	1	1.06
Cash Growth	64.76%	-58.05%	-11.62%	-5.00%	30.63%
Accounts Receivable	0.11	0.05	0.05	0.14	0.17
Other Receivables	0	-	0	0.06	0
Receivables	0.11	0.05	0.05	0.21	0.17
Inventory	0.6	0.93	0.72	0.73	0.5
Prepaid Expenses	0.04	0.02	0.02	0.04	0.02
Total Current Assets	1.35	1.37	1.68	1.98	1.75
Property, Plant & Equipment	0.01	0.02	0.05	0.07	0.03
Total Assets	1.36	1.39	1.73	2.05	1.78
Accounts Payable	0.04	0.11	0.04	0.14	0.07
Accrued Expenses	0.03	0.02	0.04	0.05	0.04
Current Portion of Leases	-	-	0.03	0.04	0.03
Total Current Liabilities	0.07	0.14	0.1	0.23	0.14
Long-Term Leases	-	-	-	0.03	-
Other Long-Term Liabilities	-	0	-	-	-
Total Liabilities	0.07	0.14	0.1	0.26	0.14
Common Stock	0	0	0	0	0
Additional Paid-In Capital	0.93	0.93	0.93	0.93	0.93
Retained Earnings	0.36	0.31	0.69	0.85	0.7
Comprehensive Income & Other	-	-0	-	-	-
Shareholders' Equity	1.29	1.25	1.63	1.79	1.64
Total Liabilities & Equity	1.36	1.39	1.73	2.05	1.78
Total Debt	-	-	0.03	0.07	0.03
Net Cash (Debt)	0.61	0.37	0.86	0.93	1.03
Net Cash Growth	64.76%	-56.55%	-8.33%	-9.14%	79.89%
Net Cash Per Share	0.12	0.08	0.17	0.19	0.21
Filing Date Shares Outstanding	4.95	4.95	4.95	4.95	4.95
Total Common Shares Outstanding	4.95	4.95	4.95	4.95	4.95
Working Capital	1.28	1.23	1.58	1.75	1.61
Book Value Per Share	0.26	0.25	0.33	0.36	0.33
Tangible Book Value	1.29	1.25	1.63	1.79	1.64
Tangible Book Value Per Share	0.26	0.25	0.33	0.36	0.33
Machinery	-	-	0.64	0.61	0.61
Order Backlog	-	-	0.06	0.05	0.08

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