ELTP's free cash flow for Q2 2026 was $0.39. For the 2026 fiscal year, ELTP's free cash flow was decreased by $ and operating cash flow was $0.00. See a summary of the company’s cash flow.

Ratios	TTM	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	7.23	3.07	2.75	2.82	2.10
Quick Ratio	5.44	2.08	1.53	1.81	1.24
Cash Ratio	2.02	0.54	1.00	1.28	0.55
Solvency Ratio	-0.14	0.83	369.58	1.04	0.66
Operating Cash Flow Ratio	1.77	-0.25	0.43	0.97	0.55
Short-Term Operating Cash Flow Coverage	82.76	-0.76	10.74	18.39	7.77
Net Current Asset Value	$ 40.80M	$ 13.94M	$ 9.57M	$ 8.93M	$ 2.16M
Leverage Ratios
Debt-to-Assets Ratio	0.06	0.14	0.10	0.08	0.09
Debt-to-Equity Ratio	0.14	0.20	0.13	0.11	0.15
Debt-to-Capital Ratio	0.12	0.17	0.12	0.10	0.13
Long-Term Debt-to-Capital Ratio	0.06	0.05	0.11	0.05	0.10
Financial Leverage Ratio	2.34	1.45	1.41	1.39	1.62
Debt Service Coverage Ratio	-8.85	4.55	302.38	14.67	10.25
Interest Coverage Ratio	55.01	18.33	1.82K	26.44	8.11
Debt to Market Cap	<0.01	0.05	0.13	0.05	0.04
Interest Debt Per Share	<0.01	0.01	<0.01	<0.01	<0.01
Net Debt to EBITDA	-1.06	1.79	-0.61	-0.92	-0.14
Profitability Margins
Gross Profit Margin	55.80%	46.55%	48.58%	45.86%	46.76%
EBIT Margin	-0.74%	1.86%	0.01%	15.72%	8.29%
EBITDA Margin	1.22%	4.56%	0.02%	19.42%	23.36%
Operating Profit Margin	35.50%	19.05%	5.93%	15.72%	8.29%
Pretax Profit Margin	-1.39%	0.82%	11.67%	19.54%	16.33%
Net Profit Margin	-10.26%	35.51%	12.91%	27.58%	20.05%
Continuous Operations Profit Margin	-10.26%	35.51%	0.01%	27.58%	20.05%
Net Income Per EBT	738.69%	4342.25%	110.64%	141.14%	122.77%
EBT Per EBIT	-3.91%	4.29%	196.82%	124.33%	196.93%
Return on Assets (ROA)	11.88%	24.04%	10783.21%	25.32%	19.43%
Return on Equity (ROE)	27.95%	34.92%	15227.43%	35.28%	31.50%
Return on Capital Employed (ROCE)	39.56%	15.28%	6125.12%	17.82%	10.33%
Return on Invested Capital (ROIC)	29.56%	619.48%	6710.61%	22.29%	12.32%
Return on Tangible Assets	12.48%	26.01%	12762.06%	31.21%	26.02%
Earnings Yield	1.91%	12.94%	15012.72%	25.19%	8.99%
Efficiency Ratios
Receivables Turnover	2.91	2.91	11.04K	10.55	7.26
Payables Turnover	9.16	11.15	7.18K	12.21	14.54
Inventory Turnover	2.41	2.34	1.84K	2.59	2.70
Fixed Asset Turnover	7.64	3.88	3.27K	4.62	3.70
Asset Turnover	0.95	0.68	835.17	0.92	0.97
Working Capital Turnover Ratio	1.87	2.79	2.64K	3.48	6.35
Cash Conversion Cycle	213.87	248.59	0.18	145.56	160.57
Days of Sales Outstanding	121.39	125.39	0.03	34.60	50.28
Days of Inventory Outstanding	113.96	155.93	0.20	140.87	135.40
Days of Payables Outstanding	21.48	32.73	0.05	29.90	25.11
Operating Cycle	235.35	281.32	0.23	175.47	185.68
Cash Flow Ratios
Operating Cash Flow Per Share	0.02	>-0.01	<0.01	<0.01	<0.01
Free Cash Flow Per Share	0.02	>-0.01	>-0.01	<0.01	<0.01
CapEx Per Share	<0.01	<0.01	<0.01	<0.01	<0.01
Free Cash Flow to Operating Cash Flow	0.94	1.25	-0.72	0.92	0.90
Dividend Paid and CapEx Coverage Ratio	17.93	-4.05	0.58	13.05	9.68
Capital Expenditure Coverage Ratio	17.93	-4.05	0.58	13.05	9.68
Operating Cash Flow Coverage Ratio	2.86	-0.28	0.86	2.34	1.34
Operating Cash Flow to Sales Ratio	0.18	-0.06	<0.01	0.20	0.13
Free Cash Flow Yield	2.97%	-2.63%	-8.16%	17.01%	5.06%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	-67.17	7.73	<0.01	3.97	11.12
Price-to-Sales (P/S) Ratio	6.91	2.74	<0.01	1.09	2.23
Price-to-Book (P/B) Ratio	15.24	2.70	1.01	1.40	3.50
Price-to-Free Cash Flow (P/FCF) Ratio	40.41	-37.97	-12.25	5.88	19.76
Price-to-Operating Cash Flow Ratio	38.06	-47.34	8.80	5.43	17.72
Price-to-Earnings Growth (PEG) Ratio	0.44	-0.08	<0.01	0.06	-0.04
Price-to-Fair Value	15.24	2.70	1.01	1.40	3.50
Enterprise Value Multiple	553.60	61.95	3.96	4.72	9.41
Enterprise Value	704.95M	159.99M	25.43M	29.57M	55.77M
EV to EBITDA	32.01	61.95	3.96	4.72	9.41
EV to Sales	5.74	2.83	<0.01	0.92	2.20
EV to Free Cash Flow	32.55	-39.11	-10.60	4.92	19.47
EV to Operating Cash Flow	31.01	-48.76	7.62	4.54	17.46
Tangible Book Value Per Share	0.04	0.05	0.02	0.02	0.01
Shareholders’ Equity Per Share	0.04	0.06	0.03	0.02	0.02
Tax and Other Ratios
Effective Tax Rate	-6.39	-42.42	-0.11	-0.28	-0.23
Revenue Per Share	0.10	0.06	33.72	0.03	0.03
Net Income Per Share	-0.01	0.02	4.35	<0.01	<0.01
Tax Burden	0.59	43.42	1.11	1.41	1.23
Interest Burden	2.80	0.44	781.76	1.24	1.97
Research & Development to Revenue	0.06	0.12	0.18	0.13	0.20
SG&A to Revenue	0.10	0.12	0.15	0.14	0.13
Stock-Based Compensation to Revenue	<0.01	0.15	<0.01	0.02	0.04
Income Quality	1.63	-0.16	0.94	0.73	0.63

Currency in USD

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