Elma Electronic AG (SWX:ELMN)

Elma Electronic AG Balance Sheet

Financials in millions CHF. 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	11.82	16.2	22.21	8.95	8.94	6.5
Cash & Short-Term Investments	11.82	16.2	22.21	8.95	8.94	6.5
Cash Growth	-33.12%	-27.04%	148.23%	0.08%	37.61%	-38.83%
Accounts Receivable	27.69	26.19	23.77	24.31	22.72	23.71
Other Receivables	2.64	5.4	0.78	0.43	0.55	0.49
Receivables	30.33	31.59	24.55	24.74	23.26	24.19
Inventory	43.61	35.38	43.77	48.91	42.53	37.13
Prepaid Expenses	7.24	1.26	1.13	0.65	0.67	0.48
Other Current Assets	-	1.14	0.78	0.6	0.99	1.2
Total Current Assets	93.01	85.57	92.44	83.84	76.38	69.49
Property, Plant & Equipment	49.19	40.02	23.62	19.72	20.94	22.14
Other Intangible Assets	2.33	1.65	2.09	2.19	2.91	3.07
Long-Term Deferred Tax Assets	4.92	4.84	5.54	4.95	3.8	2.71
Other Long-Term Assets	0.18	0.17	0.17	0.17	0.17	0.18
Total Assets	149.62	132.25	123.86	110.87	104.2	97.58

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	16.06	14.54	10.22	12.1	10.5	10.1
Accrued Expenses	7.97	10.42	12.37	10.53	7.97	8.76
Short-Term Debt	1.36	3.45	4.8	4.45	1	2.29
Current Income Taxes Payable	-	0.13	0.14	0.06	0.88	0.98
Other Current Liabilities	14.6	5.5	9.71	9.27	9.47	4.9
Total Current Liabilities	39.99	35.31	38.48	36.42	29.81	27.03
Long-Term Debt	46.75	32.65	18.5	18.5	18.5	18.5
Long-Term Deferred Tax Liabilities	0.65	0.65	0.9	1.07	0.97	0.42
Other Long-Term Liabilities	0.6	0.57	0.59	0.97	1.05	1.06
Total Liabilities	87.98	69.18	58.47	56.96	50.33	47

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	2.51	2.51	2.51	2.51	2.51	2.51
Additional Paid-In Capital	-	7.31	7.31	7.31	7.31	7.31
Retained Earnings	51.82	73.39	69.7	61.66	57.1	53.4
Comprehensive Income & Other	7.31	-20.14	-14.13	-17.57	-13.05	-12.65
Shareholders' Equity	61.64	63.07	65.4	53.91	53.87	50.58
Total Liabilities & Equity	149.62	132.25	123.86	110.87	104.2	97.58

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	48.11	36.1	23.3	22.95	19.5	20.79
Net Cash (Debt)	-36.29	-19.89	-1.09	-14	-10.56	-14.29
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-158.78	-87.06	-4.77	-61.29	-46.23	-62.54
Filing Date Shares Outstanding	0.23	0.23	0.23	0.23	0.23	0.23
Total Common Shares Outstanding	0.23	0.23	0.23	0.23	0.23	0.23
Working Capital	53.02	50.27	53.96	47.42	46.57	42.46
Book Value Per Share	269.70	276.02	286.22	235.96	235.78	221.35
Tangible Book Value	59.31	61.42	63.31	51.72	50.96	47.51
Tangible Book Value Per Share	259.51	268.78	277.08	226.36	223.04	207.94
Buildings	-	26.47	21.42	20.15	21.23	20.89
Machinery	-	35.89	36.34	33.85	36.52	30.69
Construction In Progress	-	13.96	4.09	1.11	0.25	0.15
Order Backlog	-	139.4	135.5	-	-	-

Data Source: S&P Global Market Intelligence Last updated: Dec 31, 2025

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:

Aug 24, 2026

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