Elspec (ELSPC) Ratios
Elspec Ratios
IL:ELSPC's free cash flow for Q2 2026 was $-976.00K. For the 2026 fiscal year, IL:ELSPC's free cash flow was decreased by $-1.24M and operating cash flow was $268.00K. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 4.39 | 3.59 | 3.66 | 3.18 | 3.68 |
| Quick Ratio | 2.30 | 1.69 | 1.87 | 1.77 | 2.34 |
| Cash Ratio | 0.96 | 0.51 | 0.37 | 0.50 | 0.74 |
| Solvency Ratio | 0.47 | 0.58 | 0.60 | 0.27 | 0.30 |
| Operating Cash Flow Ratio | 0.74 | 0.43 | 0.11 | 0.25 | 0.16 |
| Short-Term Operating Cash Flow Coverage | 43.08 | 30.24 | 1.67 | 2.50 | 1.36 |
| Net Current Asset Value | $ 55.96M | $ 49.43M | $ 49.56M | $ 40.52M | $ 44.37M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.06 | 0.08 | 0.04 | 0.07 | 0.08 |
| Debt-to-Equity Ratio | 0.08 | 0.10 | 0.06 | 0.10 | 0.10 |
| Debt-to-Capital Ratio | 0.07 | 0.09 | 0.05 | 0.09 | 0.09 |
| Long-Term Debt-to-Capital Ratio | 0.01 | 0.01 | 0.02 | 0.04 | 0.04 |
| Financial Leverage Ratio | 1.27 | 1.35 | 1.32 | 1.41 | 1.36 |
| Debt Service Coverage Ratio | 16.56 | 26.42 | 10.06 | 3.05 | 2.68 |
| Interest Coverage Ratio | 21.14 | 36.59 | 87.60 | 13.73 | 21.19 |
| Debt to Market Cap | 0.01 | 0.01 | 0.02 | 0.09 | 0.07 |
| Interest Debt Per Share | 0.36 | 0.46 | 0.23 | 0.37 | 0.36 |
| Net Debt to EBITDA | -0.85 | -0.16 | -0.20 | -0.46 | -0.99 |
| Profitability Margins | |||||
| Gross Profit Margin | 50.87% | 51.83% | 52.67% | 46.07% | 45.43% |
| EBIT Margin | 8.25% | 12.64% | 13.10% | 6.63% | 6.35% |
| EBITDA Margin | 13.65% | 17.00% | 17.14% | 11.12% | 10.74% |
| Operating Profit Margin | 8.99% | 12.08% | 11.47% | 7.01% | 7.90% |
| Pretax Profit Margin | 7.83% | 12.61% | 12.97% | 6.45% | 7.35% |
| Net Profit Margin | 6.80% | 12.62% | 12.20% | 5.77% | 6.65% |
| Continuous Operations Profit Margin | 6.80% | 12.62% | 12.20% | 5.77% | 6.78% |
| Net Income Per EBT | 86.94% | 100.13% | 94.09% | 89.51% | 90.47% |
| EBT Per EBIT | 87.09% | 104.33% | 113.11% | 92.08% | 93.02% |
| Return on Assets (ROA) | 5.52% | 11.19% | 10.83% | 4.45% | 4.78% |
| Return on Equity (ROE) | 7.00% | 15.11% | 14.35% | 6.28% | 6.48% |
| Return on Capital Employed (ROCE) | 8.68% | 13.29% | 12.74% | 7.01% | 7.15% |
| Return on Invested Capital (ROIC) | 7.39% | 12.99% | 11.67% | 6.04% | 6.36% |
| Return on Tangible Assets | 6.18% | 12.47% | 10.99% | 5.06% | 5.38% |
| Earnings Yield | 7.13% | 8.83% | 9.36% | 7.48% | 5.67% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.45 | 5.42 | 5.12 | 5.37 | 5.33 |
| Payables Turnover | 10.32 | 7.65 | 6.84 | 7.97 | 4.68 |
| Inventory Turnover | 1.19 | 1.16 | 1.17 | 1.29 | 1.42 |
| Fixed Asset Turnover | 4.97 | 5.28 | 7.20 | 6.31 | 6.94 |
| Asset Turnover | 0.81 | 0.89 | 0.89 | 0.77 | 0.72 |
| Working Capital Turnover Ratio | 1.56 | 1.82 | 1.79 | 1.49 | 1.32 |
| Cash Conversion Cycle | 337.73 | 332.97 | 329.43 | 304.56 | 247.76 |
| Days of Sales Outstanding | 66.97 | 67.35 | 71.26 | 67.93 | 68.44 |
| Days of Inventory Outstanding | 306.13 | 313.34 | 311.51 | 282.46 | 257.27 |
| Days of Payables Outstanding | 35.37 | 47.72 | 53.34 | 45.82 | 77.96 |
| Operating Cycle | 373.10 | 380.69 | 382.77 | 350.38 | 325.72 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.67 | 0.49 | 0.11 | 0.27 | 0.15 |
| Free Cash Flow Per Share | 0.41 | 0.26 | -0.15 | -0.00 | 0.01 |
| Dividend Paid and CapEx Coverage Ratio | 2.61 | 1.00 | 0.44 | 0.51 | 1.11 |
| Capital Expenditure Coverage Ratio | 2.61 | 2.09 | 0.44 | 0.98 | 1.11 |
| Operating Cash Flow Coverage Ratio | 1.98 | 1.12 | 0.51 | 0.76 | 0.44 |
| Operating Cash Flow to Sales Ratio | 0.15 | 0.09 | 0.02 | 0.07 | 0.05 |
| Free Cash Flow Yield | 9.40% | 3.46% | -2.44% | -0.17% | 0.38% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 14.15 | 11.30 | 10.69 | 13.37 | 17.63 |
| Price-to-Sales (P/S) Ratio | 0.95 | 1.43 | 1.30 | 0.77 | 1.17 |
| Price-to-Book (P/B) Ratio | 0.98 | 1.71 | 1.53 | 0.84 | 1.14 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 10.63 | 28.91 | -41.02 | -581.46 | 261.10 |
| Price-to-Operating Cash Flow Ratio | 6.56 | 15.09 | 52.18 | 10.60 | 25.16 |
| Price-to-Earnings Growth (PEG) Ratio | -0.27 | 0.63 | 0.06 | -2.94 | 0.00 |
| Enterprise Value Multiple | 6.14 | 8.26 | 7.41 | 6.48 | 9.92 |
| Enterprise Value | 77.48M | 141.44M | 113.55M | 51.54M | 68.60M |
| EV to EBITDA | 6.14 | 8.26 | 7.41 | 6.48 | 9.92 |
| EV to Sales | 0.84 | 1.40 | 1.27 | 0.72 | 1.07 |
| EV to Free Cash Flow | 9.34 | 28.36 | -39.95 | -542.54 | 237.36 |
| EV to Operating Cash Flow | 5.76 | 14.80 | 50.83 | 9.89 | 22.87 |
| Tangible Book Value Per Share | 3.87 | 3.75 | 3.84 | 2.82 | 2.88 |
| Shareholders’ Equity Per Share | 4.47 | 4.36 | 3.90 | 3.39 | 3.40 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.13 | -0.00 | 0.06 | 0.10 | 0.08 |
| Revenue Per Share | 4.60 | 5.21 | 4.59 | 3.68 | 3.32 |
| Net Income Per Share | 0.31 | 0.66 | 0.56 | 0.21 | 0.22 |
| Tax Burden | 0.87 | 1.00 | 0.94 | 0.90 | 0.90 |
| Interest Burden | 0.95 | 1.00 | 0.99 | 0.97 | 1.16 |
| Research & Development to Revenue | 0.11 | 0.11 | 0.10 | 0.11 | 0.11 |
| SG&A to Revenue | 0.10 | 0.09 | 0.02 | 0.02 | 0.03 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.14 | 0.75 | 0.20 | 1.26 | 0.69 |
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