Elspec Engineering Ltd (TLV:ELSPC)

Elspec Engineering Balance Sheet

Financials in millions ILS. 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	12.74	17.5	11.28	7.42	10.53	11.78
Short-Term Investments	6.19	6.35	6.11	11.72	12.55	18.19
Cash & Short-Term Investments	18.93	23.85	17.4	19.14	23.07	29.97
Cash Growth	11.92%	37.08%	-9.13%	-17.03%	-23.01%	-5.39%
Accounts Receivable	16.46	15.86	17.81	16.71	12.88	11.3
Other Receivables	2.88	1.11	0.8	0.74	0.43	0.77
Receivables	19.34	16.97	18.6	17.45	13.32	12.07
Inventory	37.83	38.1	41.69	36.11	29.87	24.77
Prepaid Expenses	-	0.77	0.67	0.51	0.57	0.76
Other Current Assets	-	0.31	0.51	0.73	0.67	0.39
Total Current Assets	76.1	80	78.86	73.95	67.51	67.96
Property, Plant & Equipment	18.55	18.6	19.1	12.41	11.35	9.28
Long-Term Investments	0.83	1.07	1.18	0.86	0.84	0.72
Other Intangible Assets	12.68	1.48	1.41	1.42	1	0.07
Long-Term Deferred Tax Assets	2.1	2.1	2.2	1.5	1.4	1.4
Long-Term Deferred Charges	-	10.66	10.22	10.21	10.1	9.9
Other Long-Term Assets	-	-	0.71	0.35	0.57	0.25
Total Assets	110.26	113.9	113.68	100.7	92.75	89.58

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	4.92	4.34	6.12	6.18	4.74	7.1
Accrued Expenses	-	5.89	7.89	6.58	5.6	5.09
Short-Term Debt	-	0.06	0.23	-	0.11	0.41
Current Portion of Long-Term Debt	0.28	0.31	0.32	1.34	2.08	2.2
Current Portion of Leases	1.74	1.72	1.78	0.83	0.7	0.43
Current Income Taxes Payable	-	-	-	-	-	0.01
Current Unearned Revenue	-	1.34	0.89	0.44	0.25	0.14
Other Current Liabilities	11.96	4.55	4.77	4.86	7.79	3.11
Total Current Liabilities	18.9	18.22	21.99	20.23	21.25	18.47
Long-Term Debt	0.54	0.75	1.08	1.48	2.7	2.91
Long-Term Leases	3.91	4	5.36	0.75	1.35	1.23
Long-Term Unearned Revenue	0.67	0.71	0.78	1.07	0.85	0.19
Pension & Post-Retirement Benefits	0.31	0.36	0.22	0.87	0.84	0.8
Total Liabilities	24.32	24.04	29.43	24.39	26.99	23.59

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	0.19	0.19	0.19	0.19	0.19	0.19
Additional Paid-In Capital	35.14	35.14	34.54	34.54	33.96	33.96
Retained Earnings	59.98	63.17	57.27	49.22	39.19	40.21
Treasury Stock	-5.98	-5.98	-5.98	-5.98	-5.98	-5.98
Comprehensive Income & Other	-3.68	-2.95	-2.06	-1.95	-1.88	-2.67
Total Common Equity	85.66	89.59	83.97	76.03	65.49	65.71
Minority Interest	0.28	0.28	0.28	0.28	0.28	0.28
Shareholders' Equity	85.94	89.87	84.25	76.31	65.77	65.99
Total Liabilities & Equity	110.26	113.9	113.68	100.7	92.75	89.58

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	6.47	6.85	8.76	4.39	6.94	7.17
Net Cash (Debt)	12.46	17	8.63	14.76	16.14	22.8
Net Cash Growth	36.75%	96.88%	-41.49%	-8.56%	-29.23%	0.89%
Net Cash Per Share	-	0.88	0.44	0.76	0.83	1.17
Filing Date Shares Outstanding	-	19.42	19.42	19.42	19.42	19.42
Total Common Shares Outstanding	-	19.42	19.42	19.42	19.42	19.42
Working Capital	57.2	61.78	56.87	53.72	46.25	49.49
Book Value Per Share	-	4.61	4.32	3.91	3.37	3.38
Tangible Book Value	72.98	88.11	82.55	74.61	64.49	65.64
Tangible Book Value Per Share	-	4.54	4.25	3.84	3.32	3.38
Land	-	8.43	8.33	8.31	7.52	7.5
Machinery	-	14.84	13.22	25.92	24.07	21.94
Leasehold Improvements	-	2.03	1.12	3.03	3.04	2.38

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 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 3, 2026

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