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Elsight Ltd. (AU:ELS)
ASX:ELS
Australian Market

Elsight Ltd. (ELS) Ratios

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Elsight Ltd. Ratios

AU:ELS's free cash flow for Q4 2025 was $0.77. For the 2025 fiscal year, AU:ELS's free cash flow was decreased by $ and operating cash flow was $0.34. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
4.74 4.74 1.98 0.69 5.73
Quick Ratio
4.70 4.70 1.48 0.57 5.18
Cash Ratio
4.52 4.52 0.88 0.46 4.42
Solvency Ratio
0.58 0.61 -3.46 -0.56 -0.80
Operating Cash Flow Ratio
1.52 1.56 -1.79 -0.37 -3.06
Short-Term Operating Cash Flow Coverage
124.74 128.74 0.00 -0.44 0.00
Net Current Asset Value
$ 48.75M$ 48.75M$ 852.90K$ -2.04M$ 2.32M
Leverage Ratios
Debt-to-Assets Ratio
<0.01 <0.01 0.08 1.20 0.41
Debt-to-Equity Ratio
<0.01 <0.01 0.16 -3.21 1.56
Debt-to-Capital Ratio
<0.01 <0.01 0.14 1.45 0.61
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 -0.06 0.60
Financial Leverage Ratio
1.26 1.26 1.96 -2.67 3.79
Debt Service Coverage Ratio
8.89 14.99 -3.14 -0.45 -213.98
Interest Coverage Ratio
8.79 16.58 -4.71 -5.65 -317.79
Debt to Market Cap
<0.01 <0.01 0.00 0.13 0.12
Interest Debt Per Share
<0.01 <0.01 <0.01 0.04 0.03
Net Debt to EBITDA
-10.27 -9.54 0.22 -1.01 0.77
Profitability Margins
Gross Profit Margin
76.50%68.19%57.55%52.40%-47.58%
EBIT Margin
24.71%24.71%-159.06%-185.25%-379.94%
EBITDA Margin
24.78%26.15%-157.35%-168.85%-370.66%
Operating Profit Margin
24.71%24.71%-235.94%-303.73%-550.48%
Pretax Profit Margin
26.70%26.54%-190.81%-239.01%-523.11%
Net Profit Margin
33.01%32.83%-190.81%-239.01%-523.11%
Continuous Operations Profit Margin
33.01%32.83%-190.81%-239.01%-523.11%
Net Income Per EBT
123.64%123.69%100.00%100.00%100.00%
EBT Per EBIT
108.07%107.41%80.87%78.69%95.03%
Return on Assets (ROA)
11.90%12.07%-171.29%-83.03%-60.14%
Return on Equity (ROE)
28.89%15.19%-336.32%221.77%-227.78%
Return on Capital Employed (ROCE)
11.18%11.41%-376.59%322.39%-76.03%
Return on Invested Capital (ROIC)
11.15%11.37%-347.14%-126.15%-75.27%
Return on Tangible Assets
11.93%12.10%-173.30%-83.66%-60.32%
Earnings Yield
1.01%1.91%-11.18%-9.58%-18.51%
Efficiency Ratios
Receivables Turnover
15.58 15.89 4.20 2.69 2.53
Payables Turnover
2.21 9.21 5.87 6.73 18.55
Inventory Turnover
10.53 14.55 1.71 1.06 1.84
Fixed Asset Turnover
71.10 72.53 7.46 4.41 3.19
Asset Turnover
0.36 0.37 0.90 0.35 0.11
Working Capital Turnover Ratio
0.92 0.95 -4.71 0.48 0.22
Cash Conversion Cycle
-107.36 8.44 237.79 424.62 323.00
Days of Sales Outstanding
23.43 22.97 86.93 135.90 144.42
Days of Inventory Outstanding
34.65 25.09 213.03 342.92 198.26
Days of Payables Outstanding
165.44 39.61 62.18 54.20 19.68
Operating Cycle
58.08 48.05 299.97 478.82 342.69
Cash Flow Ratios
Operating Cash Flow Per Share
0.10 0.10 -0.01 -0.01 -0.04
Free Cash Flow Per Share
0.10 0.10 -0.01 -0.01 -0.04
CapEx Per Share
<0.01 <0.01 <0.01 <0.01 <0.01
Free Cash Flow to Operating Cash Flow
1.00 1.00 1.01 1.02 1.00
Dividend Paid and CapEx Coverage Ratio
394.85 391.46 -104.67 -49.74 -1.04K
Capital Expenditure Coverage Ratio
394.85 391.46 -104.67 -49.74 -1.04K
Operating Cash Flow Coverage Ratio
95.96 99.03 -9.82 -0.41 -1.24
Operating Cash Flow to Sales Ratio
0.86 0.87 -0.87 -1.42 -4.46
Free Cash Flow Yield
2.34%5.02%-5.15%-5.82%-15.79%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
99.14 52.40 -8.94 -10.44 -5.40
Price-to-Sales (P/S) Ratio
36.72 17.20 17.07 24.95 28.27
Price-to-Book (P/B) Ratio
14.84 7.96 30.08 -23.15 12.31
Price-to-Free Cash Flow (P/FCF) Ratio
43.00 19.91 -19.40 -17.19 -6.33
Price-to-Operating Cash Flow Ratio
38.23 19.86 -19.59 -17.54 -6.34
Price-to-Earnings Growth (PEG) Ratio
0.32 -0.21 -1.99 0.24 1.02
Price-to-Fair Value
14.84 7.96 30.08 -23.15 12.31
Enterprise Value Multiple
137.91 56.25 -10.63 -15.78 -6.85
Enterprise Value
786.20M 347.01M 33.93M 41.07M 30.16M
EV to EBITDA
137.16 56.25 -10.63 -15.78 -6.85
EV to Sales
33.99 14.71 16.73 26.65 25.40
EV to Free Cash Flow
39.80 17.02 -19.01 -18.36 -5.69
EV to Operating Cash Flow
39.70 16.98 -19.19 -18.73 -5.70
Tangible Book Value Per Share
0.26 0.26 <0.01 -0.01 0.02
Shareholders’ Equity Per Share
0.26 0.26 <0.01 -0.01 0.02
Tax and Other Ratios
Effective Tax Rate
-0.24 -0.24 0.00 0.00 <0.01
Revenue Per Share
0.12 0.12 0.01 0.01 <0.01
Net Income Per Share
0.04 0.04 -0.03 -0.02 -0.04
Tax Burden
1.24 1.24 1.00 1.00 1.00
Interest Burden
1.08 1.07 1.20 1.29 1.38
Research & Development to Revenue
0.00 0.13 0.77 0.94 1.42
SG&A to Revenue
0.00 0.00 2.17 0.67 1.21
Stock-Based Compensation to Revenue
0.03 0.00 0.23 0.00 0.61
Income Quality
2.59 2.64 0.46 0.58 0.85
Currency in USD