What is Electro-Sensors' operating income?

Electro-Sensors' total operating income in 2025 was $2 thousand, based on the following breakdown: Total Gross Profit: $5.16 million Total Operating Expenses: $5.16 million

Electro-Sensors (ELSE) Financials

$7.72 +0.03 (+0.32%)

Closing price 07/20/2026 03:55 PM Eastern

Extended Trading

$7.73 +0.01 (+0.06%)

As of 07/20/2026 04:35 PM Eastern

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Annual Income Statements for Electro-Sensors

This table shows Electro-Sensors' income and expenses over time, based on annual financial data. All values are USD millions unless otherwise specified.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025
Period end date	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025
Net Income / (Loss) Attributable to Common Shareholders	1.21	0.20	0.30	-0.01	0.19	-0.12	0.41	0.10	0.28	0.45	0.31
Consolidated Net Income / (Loss)	1.21	0.20	0.30	-0.01	0.19	-0.12	0.41	0.10	0.28	0.45	0.31
Net Income / (Loss) Continuing Operations	1.21	0.20	0.30	-0.01	0.19	-0.12	0.41	0.10	0.28	0.45	0.31
Total Pre-Tax Income	1.74	0.20	0.46	-0.02	0.19	-0.17	0.46	0.07	0.38	0.44	0.35
Total Operating Income	0.29	0.17	0.41	-0.15	-0.03	-0.20	0.44	-0.04	-0.03	-0.00	0.00
Total Gross Profit	4.23	3.88	4.30	4.05	4.37	3.93	4.68	4.84	4.25	4.58	5.16
Total Revenue	7.64	7.17	7.84	7.50	8.26	7.62	8.61	9.03	8.56	9.37	10
Operating Revenue	7.64	7.17	7.84	7.50	8.26	7.62	8.61	9.03	8.56	9.37	10
Total Cost of Revenue	3.41	3.29	3.54	3.45	3.89	3.69	3.93	4.19	4.31	4.79	4.99
Operating Cost of Revenue	3.41	3.29	3.54	3.45	3.89	3.69	3.93	4.19	4.31	4.79	4.99
Total Operating Expenses	3.94	3.71	3.89	4.19	4.40	4.13	4.24	4.88	4.27	4.59	5.16
Selling, General & Admin Expense	1.63	1.37	1.61	1.75	1.66	1.69	1.99	2.53	1.97	2.13	2.42
Marketing Expense	1.56	1.58	1.47	1.63	1.93	1.61	1.37	1.52	1.33	1.44	1.74
Research & Development Expense	0.75	0.77	0.81	0.81	0.81	0.84	0.88	0.84	0.97	1.01	0.99
Total Other Income / (Expense), net	1.45	0.03	0.05	0.13	0.22	0.03	0.02	0.11	0.41	0.44	0.35
Interest Expense	0.01	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.01
Interest & Investment Income	1.45	0.02	0.04	0.12	0.21	0.04	0.01	0.11	0.41	0.44	0.35
Income Tax Expense	0.53	0.00	0.16	-0.01	-0.00	-0.05	0.05	-0.03	0.10	-0.01	0.04
Basic Earnings per Share	$0.36	$0.06	$0.09	$0.00	$0.06	($0.04)	$0.12	$0.03	$0.08	$0.13	$0.09
Weighted Average Basic Shares Outstanding	3.40M	3.40M	3.40M	3.40M	3.40M	3.40M	3.40M	3.40M	3.43M	3.44M	3.46M
Diluted Earnings per Share	$0.36	$0.06	$0.09	$0.00	$0.06	($0.04)	$0.12	$0.03	$0.08	$0.13	$0.09
Weighted Average Diluted Shares Outstanding	3.40M	3.40M	3.40M	3.40M	3.40M	3.40M	3.44M	3.43M	3.43M	3.44M	3.48M
Weighted Average Basic & Diluted Shares Outstanding	3.40M	3.40M	3.40M	3.40M	3.40M	3.40M	3.40M	3.43M	3.43M	3.45M	3.53M

This table shows Electro-Sensors' income and expenses over time, based on quarterly financial data. All values are USD millions unless otherwise specified.

Metric	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024	Q1 2025	Q2 2025	Q3 2025	Q4 2025	Q1 2026
Period end date	9/30/2023	12/31/2023	3/31/2024	6/30/2024	9/30/2024	12/31/2024	3/31/2025	6/30/2025	9/30/2025	12/31/2025	3/31/2026
Net Income / (Loss) Attributable to Common Shareholders	0.01	0.20	0.01	-0.00	0.24	0.20	-0.06	0.06	0.21	0.10	-0.12
Consolidated Net Income / (Loss)	0.01	0.20	0.01	-0.00	0.24	0.20	-0.06	0.06	0.21	0.10	-0.12
Net Income / (Loss) Continuing Operations	0.01	0.20	0.01	-0.00	0.24	0.20	-0.06	0.06	0.21	0.10	-0.12
Total Pre-Tax Income	0.08	0.20	0.02	0.00	0.29	0.13	-0.08	0.08	0.27	0.08	-0.15
Total Operating Income	-0.03	0.09	-0.10	-0.11	0.17	0.03	-0.17	-0.00	0.18	-0.01	-0.22
Total Gross Profit	0.99	1.16	1.08	1.05	1.27	1.19	1.08	1.23	1.46	1.39	1.32
Total Revenue	2.06	2.32	2.24	2.22	2.51	2.40	2.24	2.40	2.75	2.76	2.58
Operating Revenue	2.06	2.32	2.24	2.22	2.51	2.40	2.24	2.40	2.75	2.76	2.58
Total Cost of Revenue	1.06	1.15	1.16	1.17	1.25	1.21	1.16	1.17	1.29	1.37	1.26
Operating Cost of Revenue	1.06	1.15	1.16	1.17	1.25	1.21	1.16	1.17	1.29	1.37	1.26
Total Operating Expenses	1.02	1.07	1.18	1.15	1.09	1.16	1.25	1.23	1.28	1.40	1.54
Selling, General & Admin Expense	0.49	0.51	0.57	0.54	0.52	0.51	0.59	0.58	0.61	0.65	0.75
Marketing Expense	0.31	0.31	0.35	0.35	0.34	0.40	0.42	0.44	0.43	0.45	0.52
Research & Development Expense	0.22	0.25	0.26	0.26	0.24	0.25	0.25	0.21	0.24	0.29	0.27
Total Other Income / (Expense), net	0.11	0.11	0.12	0.11	0.12	0.10	0.09	0.08	0.09	0.08	0.07
Interest Expense	0.00	-	-	0.00	0.00	-	0.00	0.01	0.00	-	0.00
Interest & Investment Income	0.11	0.11	0.12	0.11	0.12	0.10	0.09	0.09	0.09	0.08	0.07
Income Tax Expense	0.08	0.01	0.01	0.01	0.05	-0.07	-0.02	0.02	0.06	-0.03	-0.03
Basic Earnings per Share	$0.00	$0.06	$0.00	$0.00	$0.07	$0.06	($0.02)	$0.02	$0.06	$0.03	($0.03)
Weighted Average Basic Shares Outstanding	3.43M	3.43M	3.43M	3.43M	3.43M	3.44M	3.45M	3.45M	3.46M	3.46M	3.51M
Diluted Earnings per Share	$0.00	$0.06	$0.00	$0.00	$0.07	$0.06	($0.02)	$0.02	$0.06	$0.03	($0.03)
Weighted Average Diluted Shares Outstanding	3.43M	3.43M	3.43M	3.43M	3.43M	3.44M	3.45M	3.55M	3.47M	3.48M	3.51M
Weighted Average Basic & Diluted Shares Outstanding	3.43M	3.43M	3.43M	3.43M	3.43M	3.45M	3.45M	3.45M	3.48M	3.53M	3.53M

This table details how cash moves in and out of Electro-Sensors' business through operations, investing, and financing, using annual figures. All values are USD millions unless otherwise specified.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025
Period end date	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025
Net Change in Cash & Equivalents	-0.62	0.27	0.12	0.09	7.73	-7.70	5.62	0.93	0.25	0.08	0.60
Net Cash From Operating Activities	-0.31	0.24	0.47	0.13	0.15	0.33	0.77	-0.15	0.32	0.13	0.66
Net Cash From Continuing Operating Activities	-0.30	0.20	0.47	0.13	0.15	0.33	0.77	-0.15	0.32	0.13	0.66
Net Income / (Loss) Continuing Operations	1.21	0.20	0.30	-0.01	0.19	-0.12	0.41	0.10	0.28	0.45	0.31
Consolidated Net Income / (Loss)	1.21	0.20	0.30	-0.01	0.19	-0.12	0.41	0.10	0.28	0.45	0.31
Depreciation Expense	0.35	0.31	0.31	0.32	0.32	0.36	0.30	0.15	0.09	0.09	0.09
Non-Cash Adjustments To Reconcile Net Income	-1.39	0.05	0.02	-0.10	-0.17	0.01	-0.00	-0.01	0.07	0.13	0.19
Changes in Operating Assets and Liabilities, net	-0.48	-0.37	-0.15	-0.08	-0.18	0.09	0.07	-0.39	-0.12	-0.54	0.08
Net Cash From Investing Activities	0.07	0.47	-0.35	0.12	7.58	-8.02	4.86	0.96	-0.07	-0.05	-0.07
Net Cash From Continuing Investing Activities	0.07	0.47	-0.35	0.12	7.58	-8.02	4.86	0.96	-0.07	-0.05	-0.07
Purchase of Property, Plant & Equipment	-0.07	-0.01	-0.11	-0.03	-0.11	-0.03	-0.14	-0.07	-0.07	-0.05	-0.07
Net Cash From Financing Activities	-0.38	-0.39	0.00	-0.15	-0.01	-0.01	-0.01	0.12	-0.01	0.00	0.00
Net Cash From Continuing Financing Activities	-0.38	-0.39	0.00	-0.15	-0.01	-0.01	-0.01	0.12	-0.01	0.00	0.00
Cash Interest Paid	0.02	0.01	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.01
Cash Income Taxes Paid	0.71	0.09	0.20	0.00	0.00	0.02	0.02	0.03	0.12	0.17	0.11

This table details how cash moves in and out of Electro-Sensors' business through operations, investing, and financing, using quarterly figures. All values are USD millions unless otherwise specified.

Metric	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024	Q1 2025	Q2 2025	Q3 2025	Q4 2025	Q1 2026
Period end date	9/30/2023	12/31/2023	3/31/2024	6/30/2024	9/30/2024	12/31/2024	3/31/2025	6/30/2025	9/30/2025	12/31/2025	3/31/2026
Net Change in Cash & Equivalents	0.30	-0.00	0.20	-0.18	0.36	-0.30	-0.03	0.26	0.39	-0.03	0.21
Net Cash From Operating Activities	0.30	0.07	0.20	-0.16	0.36	-0.28	-0.03	0.28	0.40	0.02	0.07
Net Cash From Continuing Operating Activities	0.30	0.07	0.20	-0.16	0.36	-0.28	-0.03	0.28	0.40	0.02	0.07
Net Income / (Loss) Continuing Operations	0.01	0.20	0.01	-0.00	0.24	0.20	-0.06	0.06	0.21	0.10	-0.12
Consolidated Net Income / (Loss)	0.01	0.20	0.01	-0.00	0.24	0.20	-0.06	0.06	0.21	0.10	-0.12
Depreciation Expense	0.02	0.03	0.02	0.02	0.02	0.02	0.02	0.02	0.02	0.02	0.02
Non-Cash Adjustments To Reconcile Net Income	0.10	-0.03	0.03	0.04	0.03	0.03	0.04	0.05	0.10	0.01	0.03
Changes in Operating Assets and Liabilities, net	0.18	-0.13	0.14	-0.22	0.07	-0.53	-0.03	0.15	0.07	-0.12	0.14
Net Cash From Investing Activities	-	-0.07	0.00	-0.03	-0.00	-0.02	0.00	-0.01	-0.01	-0.05	-0.03
Net Cash From Continuing Investing Activities	-	-0.07	0.00	-0.03	-0.00	-0.02	0.00	-0.01	-0.01	-0.05	-0.03
Purchase of Property, Plant & Equipment	-	-0.07	-	-	-0.00	-0.02	0.00	-	-0.01	-0.05	-0.03
Net Cash From Financing Activities	-0.00	-0.00	0.00	-	-	-	0.00	-	-	-	0.17
Net Cash From Continuing Financing Activities	-0.00	-0.00	0.00	-	-	-	0.00	-	-	-	0.17
Other Financing Activities, net	-0.00	-0.00	-	-	-	-	0.00	-	-	-	0.17
Cash Interest Paid	-	-	-	-	-	-	0.00	-	-	-	0.00
Cash Income Taxes Paid	0.04	-0.05	-	-	-	0.07	0.00	-	-	-0.00	0.00

This table presents Electro-Sensors' assets and liabilities at the end of each period, using annual balance sheet data. All values are USD millions unless otherwise specified.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025
Period end date	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025
Total Assets	13	13	13	13	13	13	14	14	14	15	16
Total Current Assets	11	11	11	11	12	12	13	13	13	13	14
Cash & Equivalents	0.57	0.84	0.96	1.06	8.79	1.09	6.71	7.65	9.87	9.95	11
Short-Term Investments	7.87	7.43	7.76	7.74	0.05	8.04	3.06	2.04	0.06	0.06	0.06
Accounts Receivable	0.69	0.77	0.90	0.90	1.04	0.96	1.01	1.16	1.28	1.31	1.40
Inventories, net	1.56	1.52	1.55	1.62	1.70	1.57	1.66	1.75	1.75	1.96	2.03
Current Deferred & Refundable Income Taxes	0.00	0.07	0.05	-	0.00	0.03	0.00	0.01	-	0.00	0.07
Other Current Assets	0.17	0.17	0.14	0.16	0.16	0.17	0.19	0.21	0.18	0.20	0.25
Plant, Property, & Equipment, net	1.10	1.03	1.07	1.05	1.06	0.99	1.02	0.98	0.95	0.91	0.89
Total Noncurrent Assets	1.45	1.23	0.98	0.76	0.69	0.47	0.25	0.26	0.36	0.50	0.46
Noncurrent Deferred & Refundable Income Taxes	0.18	0.20	0.18	0.19	0.20	0.25	0.21	0.26	0.36	0.50	0.46
Total Liabilities & Shareholders' Equity	13	13	13	13	13	13	14	14	14	15	16
Total Liabilities	1.38	0.74	0.71	0.55	0.58	0.56	0.70	0.63	0.69	0.55	0.89
Total Current Liabilities	0.93	0.54	0.71	0.53	0.57	0.53	0.70	0.63	0.69	0.55	0.89
Accounts Payable	0.14	0.24	0.18	0.12	0.13	0.20	0.35	0.27	0.29	0.15	0.25
Accrued Expenses	0.40	0.30	0.38	0.41	0.43	0.33	0.34	0.35	0.32	0.37	0.63
Total Noncurrent Liabilities	0.46	0.20	0.00	0.02	0.02	0.02	0.01	0.00	0.00	0.00	0.00
Commitments & Contingencies	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Equity & Noncontrolling Interests	12	12	13	13	13	13	13	13	14	14	15
Total Preferred & Common Equity	12	12	13	13	13	13	13	13	14	14	15
Total Common Equity	12	12	13	13	13	13	13	13	14	14	15
Common Stock	2.22	2.29	2.34	2.36	2.37	2.38	2.38	2.51	2.57	2.70	2.88
Retained Earnings	9.86	10	10	10	11	10	11	11	11	12	12

This table presents Electro-Sensors' assets and liabilities at the end of each period, using quarterly balance sheet data. All values are USD millions unless otherwise specified.

Metric	Q3 2023	Q1 2024	Q2 2024	Q3 2024	Q1 2025	Q2 2025	Q3 2025	Q1 2026
Period end date	9/30/2023	3/31/2024	6/30/2024	9/30/2024	3/31/2025	6/30/2025	9/30/2025	3/31/2026
Total Assets	14	15	14	15	15	15	16	16
Total Current Assets	13	13	13	14	14	14	14	15
Cash & Equivalents	3.90	10	9.89	10	9.92	10	11	11
Short-Term Investments	6.03	0.06	0.06	0.06	0.06	0.06	0.06	0.06
Accounts Receivable	1.07	1.12	1.18	1.18	1.51	1.28	1.43	1.39
Inventories, net	1.84	1.81	1.87	2.00	2.01	2.01	2.07	2.08
Current Deferred & Refundable Income Taxes	0.14	-	0.04	0.03	0.02	0.07	0.07	0.07
Other Current Assets	0.28	0.22	0.18	0.24	0.23	0.18	0.25	0.32
Plant, Property, & Equipment, net	0.91	0.93	0.93	0.91	0.89	0.88	0.86	0.89
Total Noncurrent Assets	0.20	0.34	0.33	0.29	0.46	0.50	0.44	0.50
Noncurrent Deferred & Refundable Income Taxes	0.20	0.34	0.33	0.29	0.46	0.50	0.44	0.50
Total Liabilities & Shareholders' Equity	14	15	14	15	15	15	16	16
Total Liabilities	0.82	0.74	0.64	0.86	0.79	0.77	1.05	1.16
Total Current Liabilities	0.82	0.74	0.64	0.86	0.79	0.77	1.05	1.16
Accounts Payable	0.26	0.19	0.20	0.22	0.31	0.29	0.38	0.27
Accrued Expenses	0.56	0.49	0.44	0.64	0.48	0.48	0.67	0.89
Total Noncurrent Liabilities	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Commitments & Contingencies	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Equity & Noncontrolling Interests	14	14	14	14	14	14	15	15
Total Preferred & Common Equity	14	14	14	14	14	14	15	15
Total Common Equity	14	14	14	14	14	14	15	15
Common Stock	2.54	2.60	2.64	2.67	2.74	2.77	2.86	3.08
Retained Earnings	11	11	11	11	12	12	12	12

This table displays calculated financial ratios and metrics derived from Electro-Sensors' official financial filings.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025
Period end date	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025
DEI Shares Outstanding	3,395,521.00	3,395,521.00	3,395,521.00	3,395,521.00	3,395,521.00	3,395,521.00	3,395,521.00	3,403,021.00	3,428,021.00	3,428,021.00	3,480,521.00
DEI Adjusted Shares Outstanding	3,395,521.00	3,395,521.00	3,395,521.00	3,395,521.00	3,395,521.00	3,395,521.00	3,395,521.00	3,403,021.00	3,428,021.00	3,428,021.00	3,480,521.00
DEI Earnings Per Adjusted Shares Outstanding	0.36	0.06	0.09	0.00	0.06	-0.04	0.12	0.03	0.08	0.13	0.09
Growth Metrics	-	-	-	-	-	-	-	-	-	-	-
Revenue Growth	8.45%	-6.05%	9.28%	-4.40%	10.18%	-7.71%	12.94%	4.90%	-5.25%	9.56%	8.20%
EBITDA Growth	6.34%	-23.85%	46.18%	-74.73%	62.50%	-48.16%	383.87%	-85.60%	-38.89%	33.33%	3.41%
EBIT Growth	-24.63%	-39.54%	127.03%	-132.62%	84.67%	-876.19%	321.95%	-108.13%	24.32%	85.71%	150.00%
NOPAT Growth	-26.66%	-16.61%	56.88%	-138.43%	69.29%	-358.18%	375.86%	-113.05%	60.36%	79.91%	143.10%
Net Income Growth	10.97%	-83.36%	46.04%	-103.39%	1,970.00%	-166.31%	430.65%	-75.61%	175.00%	62.18%	-31.39%
EPS Growth	20.00%	-83.33%	50.00%	-100.00%	0.00%	-166.67%	400.00%	-75.00%	166.67%	62.50%	-30.77%
Operating Cash Flow Growth	-216.35%	177.12%	98.31%	-72.22%	16.92%	117.76%	132.33%	-119.12%	318.37%	-59.81%	413.18%
Free Cash Flow Firm Growth	73.06%	222.36%	-67.98%	-51.70%	-286.32%	282.54%	110.03%	-158.97%	67.79%	-329.49%	122.77%
Invested Capital Growth	17.41%	-8.80%	2.10%	-4.54%	3.29%	-10.71%	-6.15%	9.15%	2.60%	13.06%	-2.61%
Revenue Q/Q Growth	-1.18%	0.57%	1.98%	1.20%	1.08%	-2.98%	4.66%	0.27%	2.42%	0.90%	3.63%
EBITDA Q/Q Growth	-19.75%	91.54%	-11.11%	15.00%	-5.97%	-11.43%	24.79%	107.69%	-67.00%	-42.48%	-30.00%
EBIT Q/Q Growth	-33.77%	413.56%	-17.32%	10.46%	-625.00%	-10.22%	75.68%	65.09%	-127.18%	-106.90%	-95.00%
NOPAT Q/Q Growth	-34.69%	416.42%	-32.53%	10.49%	-824.91%	-6.81%	78.57%	30.74%	-126.20%	-108.18%	-95.65%
Net Income Q/Q Growth	-14.69%	359.09%	-29.59%	81.48%	34.53%	-439.13%	83.04%	900.00%	-21.65%	1.36%	-24.26%
EPS Q/Q Growth	-7.69%	50.00%	-25.00%	0.00%	50.00%	0.00%	0.00%	0.00%	-11.11%	0.00%	-25.00%
Operating Cash Flow Q/Q Growth	-268.67%	114.55%	28.22%	4.00%	-58.58%	35.66%	33.51%	-1,733.33%	0.00%	-72.67%	81.37%
Free Cash Flow Firm Q/Q Growth	-278.04%	843.79%	-66.24%	173.73%	-251.15%	127.53%	11.22%	-82.93%	-159.37%	-247.74%	151.12%
Invested Capital Q/Q Growth	2.80%	-6.72%	-1.62%	-2.73%	3.27%	-1.22%	1.97%	7.30%	6.33%	14.04%	3.82%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-	-
Gross Margin	55.34%	54.14%	54.83%	54.00%	52.87%	51.57%	54.34%	53.62%	49.62%	48.89%	50.85%
EBITDA Margin	8.56%	6.94%	9.29%	2.46%	3.62%	2.03%	8.71%	1.20%	0.77%	0.94%	0.90%
Operating Margin	3.80%	2.37%	5.23%	-1.93%	-0.38%	-2.68%	5.12%	-0.41%	-0.33%	-0.04%	0.02%
EBIT Margin	4.01%	2.58%	5.36%	-1.83%	-0.25%	-2.69%	5.29%	-0.41%	-0.33%	-0.04%	0.02%
Profit (Net Income) Margin	15.90%	2.82%	3.76%	-0.13%	2.26%	-1.63%	4.76%	1.11%	3.21%	4.76%	3.02%
Tax Burden Percent	69.61%	99.02%	64.41%	55.56%	100.54%	72.09%	89.32%	138.89%	72.75%	102.29%	88.18%
Interest Burden Percent	569.93%	110.27%	109.05%	13.14%	-885.71%	83.90%	100.88%	-194.59%	-1,350.00%	-10,900.00%	17,350.00%
Effective Tax Rate	30.39%	0.98%	35.59%	0.00%	-0.54%	0.00%	10.68%	-38.89%	27.25%	-2.29%	11.82%
Return on Invested Capital (ROIC)	4.91%	3.96%	6.45%	-2.51%	-0.78%	-3.70%	11.16%	-1.44%	-0.54%	-0.10%	0.04%
ROIC Less NNEP Spread (ROIC-NNEP)	-8.29%	3.54%	6.08%	-3.57%	-3.26%	-3.91%	10.99%	-2.99%	-3.55%	-4.62%	-2.91%
Return on Net Nonoperating Assets (RNNOA)	5.39%	-2.30%	-4.09%	2.43%	2.24%	2.73%	-8.00%	2.19%	2.56%	3.28%	2.06%
Return on Equity (ROE)	10.30%	1.66%	2.36%	-0.08%	1.46%	-0.97%	3.16%	0.75%	2.02%	3.18%	2.10%
Cash Return on Invested Capital (CROIC)	-11.11%	13.17%	4.37%	2.14%	-4.01%	7.62%	17.50%	-10.19%	-3.10%	-12.36%	2.69%
Operating Return on Assets (OROA)	2.25%	1.40%	3.17%	-1.03%	-0.16%	-1.53%	3.34%	-0.26%	-0.20%	-0.03%	0.01%
Return on Assets (ROA)	8.93%	1.53%	2.23%	-0.07%	1.40%	-0.93%	3.01%	0.72%	1.93%	3.04%	2.00%
Return on Common Equity (ROCE)	10.30%	1.66%	2.36%	-0.08%	1.46%	-0.97%	3.16%	0.75%	2.02%	3.18%	2.10%
Return on Equity Simple (ROE_SIMPLE)	10.08%	1.64%	2.32%	-0.08%	1.45%	-0.97%	3.11%	0.75%	2.00%	0.00%	0.00%
Net Operating Profit after Tax (NOPAT)	0.20	0.17	0.26	-0.10	-0.03	-0.14	0.39	-0.05	-0.02	-0.00	0.00
NOPAT Margin	2.64%	2.35%	3.37%	-1.35%	-0.38%	-1.87%	4.58%	-0.57%	-0.24%	-0.04%	0.02%
Net Nonoperating Expense Percent (NNEP)	13.20%	0.42%	0.37%	1.06%	2.48%	0.21%	0.17%	1.56%	3.01%	4.52%	2.95%
Return On Investment Capital (ROIC_SIMPLE)	-	-	-	-	-	-	-	-	-0.15%	-0.03%	0.01%
Cost of Revenue to Revenue	44.66%	45.86%	45.17%	46.00%	47.13%	48.43%	45.66%	46.38%	50.38%	51.11%	49.15%
SG&A Expenses to Revenue	21.28%	19.11%	20.51%	23.28%	20.07%	22.12%	23.09%	27.98%	23.00%	22.75%	23.88%
R&D to Revenue	9.86%	10.69%	10.36%	10.85%	9.82%	10.97%	10.18%	9.26%	11.37%	10.81%	9.77%
Operating Expenses to Revenue	51.55%	51.77%	49.60%	55.93%	53.25%	54.24%	49.22%	54.03%	49.95%	48.93%	50.83%
Earnings before Interest and Taxes (EBIT)	0.31	0.19	0.42	-0.14	-0.02	-0.21	0.46	-0.04	-0.03	-0.00	0.00
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	0.65	0.50	0.73	0.18	0.30	0.16	0.75	0.11	0.07	0.09	0.09
Valuation Ratios	-	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	1.01	0.95	1.08	0.91	0.96	1.28	1.62	1.15	0.95	1.24	0.98
Price to Tangible Book Value (P/TBV)	1.13	1.04	1.15	0.95	0.99	1.30	1.62	1.15	0.95	1.24	0.98
Price to Revenue (P/Rev)	1.59	1.64	1.75	1.54	1.49	2.14	2.48	1.70	1.52	1.89	1.43
Price to Earnings (P/E)	10.01	58.16	46.62	0.00	65.91	0.00	52.05	153.82	47.37	39.72	47.32
Dividend Yield	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Earnings Yield	9.99%	1.72%	2.15%	0.00%	1.52%	0.00%	1.92%	0.65%	2.11%	2.52%	2.11%
Enterprise Value to Invested Capital (EV/IC)	1.03	0.86	1.25	0.70	0.86	1.98	3.38	1.53	0.81	1.78	0.92
Enterprise Value to Revenue (EV/Rev)	0.60	0.49	0.66	0.37	0.43	0.95	1.34	0.63	0.36	0.82	0.38
Enterprise Value to EBITDA (EV/EBITDA)	6.97	6.99	7.12	15.05	11.76	46.54	15.43	52.77	46.98	87.64	42.62
Enterprise Value to EBIT (EV/EBIT)	14.90	18.82	12.34	0.00	0.00	0.00	25.43	0.00	0.00	0.00	1,938.98
Enterprise Value to NOPAT (EV/NOPAT)	22.59	20.68	19.63	0.00	0.00	0.00	29.37	0.00	0.00	0.00	2,198.78
Enterprise Value to Operating Cash Flow (EV/OCF)	0.00	14.75	11.07	21.31	23.12	21.79	15.05	0.00	9.66	59.79	5.86
Enterprise Value to Free Cash Flow (EV/FCFF)	0.00	6.22	28.94	32.02	0.00	24.52	18.72	0.00	0.00	0.00	33.79
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-	-
Debt to Equity	0.07	0.00	0.01	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Long-Term Debt to Equity	0.04	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Financial Leverage	-0.65	-0.65	-0.67	-0.68	-0.69	-0.70	-0.73	-0.73	-0.72	-0.71	-0.71
Leverage Ratio	1.15	1.09	1.06	1.05	1.04	1.04	1.05	1.05	1.05	1.04	1.05
Compound Leverage Factor	6.57	1.20	1.15	0.14	-9.25	0.88	1.06	-2.04	-14.16	-113.82	182.05
Debt to Total Capital	6.56%	0.00%	1.17%	0.19%	0.15%	0.09%	0.00%	0.00%	0.00%	0.00%	0.00%
Short-Term Debt to Total Capital	3.03%	0.00%	1.17%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Long-Term Debt to Total Capital	3.53%	0.00%	0.00%	0.19%	0.15%	0.09%	0.00%	0.00%	0.00%	0.00%	0.00%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Common Equity to Total Capital	93.44%	100.00%	98.83%	99.81%	99.85%	99.91%	100.00%	100.00%	100.00%	100.00%	100.00%
Debt to EBITDA	1.29	0.00	0.21	0.13	0.06	0.08	0.00	0.00	0.00	0.00	0.00
Net Debt to EBITDA	-11.61	0.00	-11.77	-47.69	-29.47	-58.83	0.00	0.00	0.00	0.00	0.00
Long-Term Debt to EBITDA	0.70	0.00	0.00	0.13	0.06	0.08	0.00	0.00	0.00	0.00	0.00
Debt to NOPAT	4.19	0.00	0.57	-0.24	-0.61	-0.08	0.00	0.00	0.00	0.00	0.00
Net Debt to NOPAT	-37.63	0.00	-32.45	86.45	282.71	63.86	0.00	0.00	0.00	0.00	0.00
Long-Term Debt to NOPAT	2.25	0.00	0.00	-0.24	-0.61	-0.08	0.00	0.00	0.00	0.00	0.00
Altman Z-Score	7.84	12.17	14.38	15.20	15.36	20.23	21.06	17.41	14.03	22.02	12.56
Noncontrolling Interest Sharing Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-	-
Current Ratio	11.73	19.87	16.04	21.80	20.74	22.24	18.12	20.34	19.04	24.41	16.22
Quick Ratio	9.86	16.64	13.59	18.43	17.46	18.93	15.46	17.21	16.24	20.49	13.57
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	-0.46	0.56	0.18	0.09	-0.16	0.29	0.62	-0.36	-0.12	-0.50	0.11
Operating Cash Flow to CapEx	-437.14%	2,950.00%	410.53%	406.25%	142.06%	1,324.00%	545.39%	-226.15%	458.57%	252.94%	1,018.46%
Free Cash Flow to Firm to Interest Expense	-41.56	559.33	0.00	86.50	-80.58	98.07	617.92	-364.39	-117.37	0.00	19.13
Operating Cash Flow to Interest Expense	-27.82	236.00	0.00	130.00	76.00	110.33	769.00	-147.00	321.00	0.00	110.33
Operating Cash Flow Less CapEx to Interest Expense	-34.18	228.00	0.00	98.00	22.50	102.00	628.00	-212.00	251.00	0.00	99.50
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-	-
Asset Turnover	0.56	0.54	0.59	0.56	0.62	0.57	0.63	0.65	0.60	0.64	0.66
Accounts Receivable Turnover	10.70	9.83	9.38	8.34	8.55	7.65	8.77	8.34	7.00	7.23	7.48
Inventory Turnover	2.45	2.14	2.31	2.18	2.35	2.26	2.43	2.46	2.47	2.58	2.50
Fixed Asset Turnover	6.79	6.72	7.44	7.06	7.82	7.43	8.58	9.07	8.88	10.07	11.30
Accounts Payable Turnover	26.03	17.55	16.98	23.46	31.77	22.64	14.40	13.44	15.26	21.93	24.93
Days Sales Outstanding (DSO)	34.11	37.12	38.92	43.78	42.70	47.73	41.60	43.78	52.14	50.47	48.82
Days Inventory Outstanding (DIO)	149.21	170.80	158.07	167.79	155.35	161.54	150.23	148.51	148.03	141.51	146.15
Days Payable Outstanding (DPO)	14.02	20.80	21.49	15.56	11.49	16.12	25.36	27.15	23.92	16.65	14.64
Cash Conversion Cycle (CCC)	169.29	187.11	175.50	196.01	186.56	193.14	166.47	165.14	176.25	175.33	180.32
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-	-
Invested Capital	4.44	4.05	4.14	3.95	4.08	3.64	3.42	3.73	3.83	4.33	4.22
Invested Capital Turnover	1.86	1.69	1.91	1.85	2.06	1.97	2.44	2.53	2.26	2.30	2.37
Increase / (Decrease) in Invested Capital	0.66	-0.39	0.09	-0.19	0.13	-0.44	-0.22	0.31	0.10	0.50	-0.11
Enterprise Value (EV)	4.56	3.48	5.18	2.77	3.51	7.21	12	5.70	3.10	7.71	3.88
Market Capitalization	12	12	14	12	12	16	21	15	13	18	14
Book Value per Share	$3.55	$3.63	$3.74	$3.75	$3.80	$3.76	$3.88	$3.94	$4.01	$4.18	$4.26
Tangible Book Value per Share	$3.17	$3.32	$3.51	$3.58	$3.65	$3.69	$3.87	$3.94	$4.01	$4.18	$4.26
Total Capital	13	12	13	13	13	13	13	13	14	14	15
Total Debt	0.85	0.00	0.15	0.02	0.02	0.01	0.00	0.00	0.00	0.00	0.00
Total Long-Term Debt	0.46	0.00	0.00	0.02	0.02	0.01	0.00	0.00	0.00	0.00	0.00
Net Debt	-7.60	-8.27	-8.57	-8.78	-8.81	-9.12	-9.77	-9.68	-9.93	-10	-11
Capital Expenditures (CapEx)	0.07	0.01	0.11	0.03	0.11	0.03	0.14	0.07	0.07	0.05	0.07
Debt-free, Cash-free Net Working Capital (DFCFNWC)	1.89	1.98	2.08	2.14	2.33	2.19	2.16	2.50	2.52	2.92	2.87
Debt-free Net Working Capital (DFNWC)	10	10	11	11	11	11	12	12	12	13	13
Net Working Capital (NWC)	9.94	10	11	11	11	11	12	12	12	13	13
Net Nonoperating Expense (NNE)	-1.01	-0.03	-0.03	-0.09	-0.22	-0.02	-0.02	-0.15	-0.30	-0.45	-0.30
Net Nonoperating Obligations (NNO)	-7.60	-8.27	-8.57	-8.78	-8.81	-9.13	-9.77	-9.68	-9.93	-10	-11
Total Depreciation and Amortization (D&A)	0.35	0.31	0.31	0.32	0.32	0.36	0.30	0.15	0.09	0.09	0.09
Debt-free, Cash-free Net Working Capital to Revenue	24.71%	27.63%	26.56%	28.59%	28.15%	28.76%	25.12%	27.70%	29.49%	31.13%	28.27%
Debt-free Net Working Capital to Revenue	135.25%	142.86%	137.77%	145.99%	135.08%	148.58%	138.62%	134.93%	145.52%	137.86%	132.79%
Net Working Capital to Revenue	130.15%	142.86%	135.85%	145.99%	135.08%	148.58%	138.62%	134.93%	145.52%	137.86%	132.79%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	$0.36	$0.06	$0.09	$0.00	$0.06	($0.04)	$0.12	$0.03	$0.08	$0.13	$0.09
Adjusted Weighted Average Basic Shares Outstanding	3.40M	3.40M	3.40M	3.40M	3.40M	3.40M	3.40M	3.40M	3.43M	3.44M	3.46M
Adjusted Diluted Earnings per Share	$0.33	$0.06	$0.09	$0.00	$0.06	($0.04)	$0.12	$0.03	$0.08	$0.13	$0.09
Adjusted Weighted Average Diluted Shares Outstanding	3.65M	3.40M	3.40M	3.40M	3.40M	3.40M	3.44M	3.43M	3.43M	3.44M	3.48M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	3.40M	3.40M	3.40M	3.40M	3.40M	3.40M	3.40M	3.43M	3.43M	3.45M	3.53M
Normalized Net Operating Profit after Tax (NOPAT)	0.20	0.17	0.26	-0.10	-0.02	-0.14	0.39	-0.03	-0.02	-0.00	0.00
Normalized NOPAT Margin	2.64%	2.35%	3.37%	-1.35%	-0.26%	-1.87%	4.58%	-0.29%	-0.24%	-0.03%	0.02%
Pre Tax Income Margin	22.84%	2.84%	5.84%	-0.24%	2.25%	-2.26%	5.33%	0.80%	4.42%	4.65%	3.42%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	27.82	185.00	0.00	-137.00	-10.50	-68.33	455.00	-37.00	-28.00	0.00	0.33
NOPAT to Interest Expense	18.35	168.33	0.00	-101.50	-15.58	-47.60	393.92	-51.39	-20.37	0.00	0.29
EBIT Less CapEx to Interest Expense	21.45	177.00	0.00	-169.00	-64.00	-76.67	314.00	-102.00	-98.00	0.00	-10.50
NOPAT Less CapEx to Interest Expense	11.99	160.33	0.00	-133.50	-69.08	-55.93	252.92	-116.39	-90.37	0.00	-10.54
Payout Ratios	-	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Augmented Payout Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%

This table displays calculated financial ratios and metrics derived from Electro-Sensors' official financial filings.

Metric	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024	Q1 2025	Q2 2025	Q3 2025	Q4 2025	Q1 2026
Period end date	9/30/2023	12/31/2023	3/31/2024	6/30/2024	9/30/2024	12/31/2024	3/31/2025	6/30/2025	9/30/2025	12/31/2025	3/31/2026
DEI Shares Outstanding	3,428,021.00	3,428,021.00	3,428,021.00	3,428,021.00	3,428,021.00	3,428,021.00	3,449,021.00	3,449,021.00	6,898,042.00	3,480,521.00	3,532,423.00
DEI Adjusted Shares Outstanding	3,428,021.00	3,428,021.00	3,428,021.00	3,428,021.00	3,428,021.00	3,428,021.00	3,449,021.00	3,449,021.00	6,898,042.00	3,480,521.00	3,532,423.00
DEI Earnings Per Adjusted Shares Outstanding	0.00	0.06	0.00	0.00	0.07	0.06	-0.02	0.02	0.03	0.03	-0.03
Growth Metrics	-	-	-	-	-	-	-	-	-	-	-
Revenue Growth	-7.18%	9.56%	9.73%	3.74%	22.12%	3.63%	-0.22%	8.25%	9.39%	14.79%	15.19%
EBITDA Growth	-102.53%	-53.39%	33.33%	-225.37%	5,000.00%	-55.56%	-92.11%	123.81%	4.08%	-75.00%	-34.93%
EBIT Growth	-121.85%	-58.74%	27.54%	-343.18%	765.38%	-67.39%	-69.00%	98.13%	4.62%	-126.67%	-28.99%
NOPAT Growth	-102.66%	-57.53%	28.83%	478.61%	5,765.57%	-46.96%	-72.07%	-100.69%	-2.51%	-123.01%	-28.99%
Net Income Growth	-93.44%	-28.04%	125.00%	-103.45%	2,875.00%	3.08%	-681.82%	1,575.00%	-12.61%	-48.76%	-81.25%
EPS Growth	-100.00%	-14.29%	100.00%	-100.00%	0.00%	0.00%	0.00%	0.00%	-14.29%	-50.00%	-50.00%
Operating Cash Flow Growth	411.86%	0.00%	280.36%	-343.08%	19.87%	-519.70%	-114.85%	275.32%	9.12%	107.22%	326.67%
Free Cash Flow Firm Growth	-308.45%	92.12%	117.72%	146.00%	57.75%	-5,431.08%	-1,255.84%	-246.45%	-138.75%	122.56%	111.24%
Invested Capital Growth	3.54%	2.60%	-3.58%	0.78%	5.42%	13.06%	17.97%	6.90%	6.98%	-2.61%	-5.55%
Revenue Q/Q Growth	-3.74%	12.59%	-3.11%	-1.20%	13.31%	-4.46%	-6.71%	7.19%	14.50%	0.25%	-6.39%
EBITDA Q/Q Growth	-105.97%	3,025.00%	-164.96%	-10.53%	333.33%	-73.47%	-380.77%	113.70%	920.00%	-93.63%	-1,615.38%
EBIT Q/Q Growth	-159.09%	453.85%	-208.70%	-7.00%	261.68%	-82.66%	-663.33%	98.82%	9,150.00%	-104.42%	-2,625.00%
NOPAT Q/Q Growth	-106.78%	3,643.97%	-177.41%	411.27%	-33.65%	-66.82%	-351.12%	98.75%	9,483.85%	-107.83%	-1,307.48%
Net Income Q/Q Growth	-93.10%	2,337.50%	-94.36%	-136.36%	6,050.00%	-15.55%	-131.84%	192.19%	252.54%	-50.48%	-212.62%
EPS Q/Q Growth	-100.00%	0.00%	-100.00%	0.00%	0.00%	-14.29%	-133.33%	200.00%	200.00%	-50.00%	-200.00%
Operating Cash Flow Q/Q Growth	364.62%	-78.15%	206.06%	-178.22%	329.11%	-176.52%	89.17%	1,023.33%	42.60%	-94.94%	240.00%
Free Cash Flow Firm Q/Q Growth	68.62%	93.48%	921.31%	173.61%	-128.82%	-754.18%	-71.63%	65.33%	53.02%	180.70%	-14.45%
Invested Capital Q/Q Growth	-6.59%	6.33%	-4.23%	5.94%	-2.29%	14.04%	-0.07%	-4.00%	-2.22%	3.82%	-3.08%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-	-
Gross Margin	48.27%	50.17%	48.13%	47.23%	50.36%	49.58%	48.41%	51.17%	53.06%	50.34%	51.26%
EBITDA Margin	-0.19%	5.05%	-3.39%	-3.79%	7.80%	2.17%	-6.52%	0.83%	7.42%	0.47%	-7.64%
Operating Margin	-1.26%	3.97%	-4.46%	-4.83%	6.89%	1.25%	-7.55%	-0.08%	6.59%	-0.29%	-8.45%
EBIT Margin	-1.26%	3.97%	-4.46%	-4.83%	6.89%	1.25%	-7.55%	-0.08%	6.59%	-0.29%	-8.45%
Profit (Net Income) Margin	0.39%	8.42%	0.49%	-0.18%	9.47%	8.38%	-2.86%	2.46%	7.57%	3.74%	-4.50%
Tax Burden Percent	9.64%	96.53%	68.75%	-200.00%	82.07%	157.03%	79.01%	73.75%	76.47%	135.53%	78.91%
Interest Burden Percent	-319.23%	219.57%	-16.00%	-1.87%	167.63%	426.67%	47.93%	-4,000.00%	150.28%	-950.00%	67.43%
Effective Tax Rate	90.36%	3.47%	31.25%	300.00%	17.93%	-57.03%	0.00%	26.25%	23.53%	-35.53%	0.00%
Return on Invested Capital (ROIC)	-0.29%	8.68%	-7.18%	22.03%	14.20%	4.51%	-12.39%	-0.15%	12.55%	-0.93%	-14.75%
ROIC Less NNEP Spread (ROIC-NNEP)	-0.40%	7.59%	-7.99%	24.26%	13.25%	2.97%	-12.93%	-0.75%	11.88%	-2.04%	-15.10%
Return on Net Nonoperating Assets (RNNOA)	0.29%	-5.48%	5.79%	-17.39%	-9.70%	-2.10%	9.25%	0.53%	-8.64%	1.44%	10.75%
Return on Equity (ROE)	0.00%	3.20%	-1.39%	4.65%	4.50%	2.41%	-3.14%	0.39%	3.91%	0.51%	-4.00%
Cash Return on Invested Capital (CROIC)	-1.28%	-3.10%	3.84%	-3.30%	-3.92%	-12.36%	-18.49%	-5.84%	-5.71%	2.69%	4.70%
Operating Return on Assets (OROA)	-0.75%	2.39%	-2.72%	-2.97%	4.37%	0.80%	-4.77%	-0.05%	4.20%	-0.19%	-5.69%
Return on Assets (ROA)	0.23%	5.06%	0.30%	-0.11%	6.01%	5.35%	-1.81%	1.59%	4.83%	2.48%	-3.03%
Return on Common Equity (ROCE)	0.00%	3.20%	-1.39%	4.65%	4.50%	2.41%	-3.14%	0.39%	3.91%	0.51%	-4.00%
Return on Equity Simple (ROE_SIMPLE)	2.59%	0.00%	2.39%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Net Operating Profit after Tax (NOPAT)	-0.00	0.09	-0.07	0.21	0.14	0.05	-0.12	-0.00	0.14	-0.01	-0.15
NOPAT Margin	-0.12%	3.83%	-3.06%	9.65%	5.65%	1.96%	-5.28%	-0.06%	5.04%	-0.39%	-5.92%
Net Nonoperating Expense Percent (NNEP)	0.11%	1.08%	0.81%	-2.23%	0.95%	1.54%	0.54%	0.60%	0.67%	1.11%	0.35%
Return On Investment Capital (ROIC_SIMPLE)	-	0.65%	-0.50%	1.55%	1.01%	0.33%	-0.83%	-0.01%	0.94%	-0.07%	-1.02%
Cost of Revenue to Revenue	51.73%	49.83%	51.87%	52.77%	49.64%	50.42%	51.59%	48.83%	46.94%	49.66%	48.74%
SG&A Expenses to Revenue	24.02%	22.02%	25.27%	24.22%	20.58%	21.29%	26.22%	23.96%	22.05%	23.74%	29.04%
R&D to Revenue	10.60%	10.75%	11.68%	11.91%	9.36%	10.50%	10.99%	8.92%	8.62%	10.67%	10.62%
Operating Expenses to Revenue	49.54%	46.20%	52.58%	52.05%	43.47%	48.33%	55.96%	51.25%	46.47%	50.64%	59.71%
Earnings before Interest and Taxes (EBIT)	-0.03	0.09	-0.10	-0.11	0.17	0.03	-0.17	-0.00	0.18	-0.01	-0.22
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	-0.00	0.12	-0.08	-0.08	0.20	0.05	-0.15	0.02	0.20	0.01	-0.20
Valuation Ratios	-	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	0.99	0.95	1.04	0.98	0.97	1.24	1.06	1.01	1.12	0.98	1.05
Price to Tangible Book Value (P/TBV)	0.99	0.95	1.04	0.98	0.97	1.24	1.06	1.01	1.12	0.98	1.05
Price to Revenue (P/Rev)	1.60	1.52	1.63	1.53	1.48	1.89	1.62	1.53	1.68	1.43	1.50
Price to Earnings (P/E)	38.18	47.37	43.32	64.48	31.16	39.72	40.81	33.62	40.81	47.32	61.87
Dividend Yield	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Earnings Yield	2.62%	2.11%	2.31%	1.55%	3.21%	2.52%	2.45%	2.97%	2.45%	2.11%	1.62%
Enterprise Value to Invested Capital (EV/IC)	0.96	0.81	1.14	0.93	0.90	1.78	1.19	1.05	1.44	0.92	1.20
Enterprise Value to Revenue (EV/Rev)	0.42	0.36	0.48	0.41	0.37	0.82	0.55	0.46	0.60	0.38	0.47
Enterprise Value to EBITDA (EV/EBITDA)	17.36	46.98	40.07	0.00	22.29	87.64	287.07	35.67	45.07	42.62	122.59
Enterprise Value to EBIT (EV/EBIT)	33.71	0.00	416.68	0.00	58.79	0.00	0.00	135.98	146.48	1,938.98	0.00
Enterprise Value to NOPAT (EV/NOPAT)	44.65	0.00	554.32	0.00	68.15	0.00	0.00	130.65	144.67	2,198.77	0.00
Enterprise Value to Operating Cash Flow (EV/OCF)	10.82	9.66	6.56	8.73	7.22	59.79	0.00	13.11	16.05	5.86	6.45
Enterprise Value to Free Cash Flow (EV/FCFF)	0.00	0.00	29.03	0.00	0.00	0.00	0.00	0.00	0.00	33.79	24.83
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-	-
Debt to Equity	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Long-Term Debt to Equity	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Financial Leverage	-0.73	-0.72	-0.73	-0.72	-0.73	-0.71	-0.72	-0.72	-0.73	-0.71	-0.71
Leverage Ratio	1.06	1.05	1.06	1.05	1.06	1.04	1.05	1.05	1.07	1.05	1.07
Compound Leverage Factor	-3.40	2.30	-0.17	-0.02	1.78	4.46	0.51	-41.99	1.60	-9.97	0.72
Debt to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Short-Term Debt to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Long-Term Debt to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Common Equity to Total Capital	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%
Debt to EBITDA	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Net Debt to EBITDA	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Long-Term Debt to EBITDA	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Debt to NOPAT	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Net Debt to NOPAT	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Long-Term Debt to NOPAT	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Altman Z-Score	12.48	14.06	14.22	15.45	12.34	22.03	14.25	14.12	12.16	12.55	10.77
Noncontrolling Interest Sharing Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-	-
Current Ratio	16.13	19.04	17.84	20.70	16.02	24.41	17.48	17.92	13.77	16.22	12.64
Quick Ratio	13.39	16.24	15.12	17.44	13.37	20.49	14.60	14.98	11.49	13.57	10.51
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	-0.13	-0.01	0.07	0.18	-0.05	-0.45	-0.78	-0.27	-0.13	0.10	0.09
Operating Cash Flow to CapEx	0.00%	95.65%	0.00%	0.00%	9,050.00%	-1,319.05%	0.00%	0.00%	6,583.33%	43.48%	242.86%
Free Cash Flow to Firm to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	-44.91	0.00	0.00	29.13
Operating Cash Flow to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	46.17	0.00	0.00	22.67
Operating Cash Flow Less CapEx to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	46.17	0.00	0.00	13.33
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-	-
Asset Turnover	0.59	0.60	0.61	0.61	0.63	0.64	0.63	0.64	0.64	0.66	0.67
Accounts Receivable Turnover	7.44	7.00	7.03	7.42	8.26	7.23	7.14	7.76	7.51	7.48	7.23
Inventory Turnover	2.30	2.47	2.48	2.41	2.47	2.58	2.50	2.47	2.37	2.50	2.49
Fixed Asset Turnover	8.97	8.88	9.32	9.50	10.22	10.07	10.33	10.57	11.05	11.30	11.78
Accounts Payable Turnover	14.83	15.26	16.30	16.40	19.69	21.93	19.32	19.69	16.06	24.93	17.54
Days Sales Outstanding (DSO)	49.07	52.14	51.93	49.21	44.17	50.47	51.12	47.04	48.61	48.82	50.46
Days Inventory Outstanding (DIO)	158.84	148.03	147.20	151.55	147.97	141.51	145.82	147.82	153.99	146.15	146.73
Days Payable Outstanding (DPO)	24.62	23.92	22.39	22.25	18.54	16.65	18.89	18.54	22.72	14.64	20.81
Cash Conversion Cycle (CCC)	183.30	176.25	176.74	178.51	173.59	175.33	178.05	176.33	179.88	180.32	176.38
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-	-
Invested Capital	3.60	3.83	3.67	3.89	3.80	4.33	4.33	4.15	4.06	4.22	4.09
Invested Capital Turnover	2.36	2.26	2.34	2.28	2.51	2.30	2.34	2.38	2.49	2.37	2.49
Increase / (Decrease) in Invested Capital	0.12	0.10	-0.14	0.03	0.20	0.50	0.66	0.27	0.27	-0.11	-0.24
Enterprise Value (EV)	3.47	3.10	4.17	3.60	3.41	7.71	5.17	4.35	5.86	3.88	4.90
Market Capitalization	13	13	14	14	14	18	15	15	16	14	16
Book Value per Share	$3.95	$4.01	$4.02	$4.03	$4.11	$4.18	$4.15	$4.17	$4.26	$4.26	$4.22
Tangible Book Value per Share	$3.95	$4.01	$4.02	$4.03	$4.11	$4.18	$4.15	$4.17	$4.26	$4.26	$4.22
Total Capital	14	14	14	14	14	14	14	14	15	15	15
Total Debt	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Long-Term Debt	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Net Debt	-9.93	-9.93	-10	-9.94	-10	-10	-9.97	-10	-11	-11	-11
Capital Expenditures (CapEx)	0.00	0.07	0.00	0.00	0.00	0.02	0.00	0.00	0.01	0.05	0.03
Debt-free, Cash-free Net Working Capital (DFCFNWC)	2.50	2.52	2.40	2.63	2.60	2.92	2.98	2.78	2.76	2.87	2.70
Debt-free Net Working Capital (DFNWC)	12	12	13	13	13	13	13	13	13	13	14
Net Working Capital (NWC)	12	12	13	13	13	13	13	13	13	13	14
Net Nonoperating Expense (NNE)	-0.01	-0.11	-0.08	0.22	-0.10	-0.15	-0.05	-0.06	-0.07	-0.11	-0.04
Net Nonoperating Obligations (NNO)	-9.93	-9.93	-10	-9.94	-10	-10	-9.97	-10	-11	-11	-11
Total Depreciation and Amortization (D&A)	0.02	0.03	0.02	0.02	0.02	0.02	0.02	0.02	0.02	0.02	0.02
Debt-free, Cash-free Net Working Capital to Revenue	29.88%	29.49%	27.46%	29.71%	27.97%	31.13%	31.80%	29.05%	28.24%	28.27%	25.75%
Debt-free Net Working Capital to Revenue	148.74%	145.52%	143.16%	142.28%	138.87%	137.86%	138.27%	136.25%	136.82%	132.79%	128.90%
Net Working Capital to Revenue	148.74%	145.52%	143.16%	142.28%	138.87%	137.86%	138.27%	136.25%	136.82%	132.79%	128.90%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	$0.00	$0.06	$0.00	$0.00	$0.07	$0.06	($0.02)	$0.02	$0.06	$0.03	($0.03)
Adjusted Weighted Average Basic Shares Outstanding	3.43M	3.43M	3.43M	3.43M	3.43M	3.44M	3.45M	3.45M	3.46M	3.46M	3.51M
Adjusted Diluted Earnings per Share	$0.00	$0.06	$0.00	$0.00	$0.07	$0.06	($0.02)	$0.02	$0.06	$0.03	($0.03)
Adjusted Weighted Average Diluted Shares Outstanding	3.43M	3.43M	3.43M	3.43M	3.43M	3.44M	3.45M	3.55M	3.47M	3.48M	3.51M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	3.43M	3.43M	3.43M	3.43M	3.43M	3.45M	3.45M	3.45M	3.48M	3.53M	3.53M
Normalized Net Operating Profit after Tax (NOPAT)	-0.02	0.09	-0.07	-0.07	0.14	0.02	-0.12	-0.00	0.14	-0.01	-0.15
Normalized NOPAT Margin	-0.88%	3.83%	-3.06%	-3.38%	5.65%	0.88%	-5.28%	-0.06%	5.04%	-0.20%	-5.92%
Pre Tax Income Margin	4.04%	8.72%	0.71%	0.09%	11.54%	5.33%	-3.62%	3.33%	9.90%	2.76%	-5.70%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	-0.33	0.00	0.00	-72.67
NOPAT to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	-0.25	0.00	0.00	-50.87
EBIT Less CapEx to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	-0.33	0.00	0.00	-82.00
NOPAT Less CapEx to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	-0.25	0.00	0.00	-60.20
Payout Ratios	-	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Augmented Payout Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%

Financials Breakdown Chart

Key Financial Trends

Electro-Sensors (NASDAQ: ELSE) showed a much better start to 2026 on the cash flow side, but the latest quarter also came with an operating loss and a softer revenue trend versus late 2025. Over the last four years, the company has generally maintained a very strong balance sheet, with ample cash and little debt, but profitability has been uneven and often dependent on non-operating income from investments.

Strong liquidity remains a key strength. As of Q1 2026, Electro-Sensors had $10.8 million in cash and equivalents plus $56,000 in short-term investments, against only $1.16 million in total liabilities.
The company continues to carry no long-term debt. Total noncurrent liabilities were $0 in the latest quarter, reducing balance-sheet risk.
Operating cash flow improved sharply in Q1 2026. The company generated $68,000 in operating cash flow, up from $20,000 in Q4 2025 and back to positive after a weaker period.
Cash balance grew in the latest quarter. Cash and equivalents rose from $10.57 million in Q3 2025 to $10.76 million in Q1 2026, helped by financing inflows.
Gross profit stayed healthy in Q1 2026. Revenue of $2.58 million produced $1.32 million in gross profit, showing the core product business still has solid margin structure.
Equity remains strong. Total shareholders’ equity was $14.9 million in Q1 2026, far above total liabilities.
Revenue has been fairly steady, but not accelerating. Q1 2026 revenue of $2.58 million was down from $2.76 million in Q4 2025 and about in line with the company’s recent quarterly range.
Receivables and inventory remain meaningful working-capital items. In Q1 2026, accounts receivable were $1.39 million and inventory was $2.08 million, both important to monitor for efficiency.
The company still relies on interest and investment income. In Q1 2026, $74,000 of interest/investment income helped offset the operating loss, which means profitability is not yet fully driven by operations.
Share count has ticked up over time. Basic weighted-average shares rose from 3.43 million in Q1 2024 to 3.51 million in Q1 2026, which can dilute per-share results.
Electro-Sensors posted an operating loss in Q1 2026. Operating income was negative $218,000, compared with a small operating loss in Q4 2025 and a stronger operating profit in parts of 2025.
Net income turned negative in the latest quarter. Q1 2026 net loss was $116,000, versus net income of $103,000 in Q4 2025.
Margins weakened quarter over quarter. Gross margin fell to about 51.3% in Q1 2026 from roughly 50.4% in Q4 2025, while operating expenses remained high relative to revenue.
Financing activity supported cash growth in Q1 2026. The company added $171,000 from financing activities, which suggests operating cash generation alone was not enough to drive cash growth.
Longer-term earnings consistency remains limited. Looking back across 2023–2026, quarterly profitability has been volatile, with several losses offset by periods of modest profits and strong investment income.

Bottom line: Electro-Sensors looks financially stable from a balance-sheet perspective, with lots of cash, no debt, and little near-term liquidity risk. The main issue for investors is earnings quality: the company’s core operations are still only modestly profitable at best, and recent results show that non-operating income continues to play an outsized role in keeping the bottom line afloat.

07/21/26 08:51 AM ETAI Generated. May Contain Errors.

Electro-Sensors Financials - Frequently Asked Questions

According to the most recent income statement we have on file, Electro-Sensors' fiscal year ends in December. Their fiscal year 2025 ended on December 31, 2025.

Electro-Sensors' net income appears to be on a downward trend, with a most recent value of $306 thousand in 2025, falling from $1.21 million in 2015. The previous period was $446 thousand in 2024. See Electro-Sensors' forecast for analyst expectations on what's next for the company.

Electro-Sensors' total operating income in 2025 was $2 thousand, based on the following breakdown:

Total Gross Profit: $5.16 million
Total Operating Expenses: $5.16 million

Over the last 10 years, Electro-Sensors' total revenue changed from $7.64 million in 2015 to $10.14 million in 2025, a change of 32.8%.

Electro-Sensors' total liabilities were at $885 thousand at the end of 2025, a 60.3% increase from 2024, and a 35.9% decrease since 2015.

In the past 10 years, Electro-Sensors' cash and equivalents has ranged from $569 thousand in 2015 to $10.55 million in 2025, and is currently $10.55 million as of their latest financial filing in 2025.

Over the last 10 years, Electro-Sensors' book value per share changed from 3.55 in 2015 to 4.26 in 2025, a change of 20.1%.

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Financial statements for NASDAQ:ELSE last updated on 7/16/2026 by MarketBeat.com Staff. New filings and market data are monitored continuously.

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Electro-Sensors (ELSE) Financials

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Electro-Sensors (ELSE) Financials

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How has Electro-Sensors' revenue changed over the last 10 years?

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