ELSEMEDIUM SIGNALOPERATIONAL10-K

ELSE expanded international distribution to 21 countries while achieving revenue growth but experiencing declining profitability and deteriorating working capital.

The company's geographic expansion and revenue growth of 10.6% demonstrates positive market traction, but the 31% decline in net income alongside a 60% increase in current liabilities suggests operational challenges or investment costs are pressuring margins and cash management. The reduction in total debt by nearly half provides some financial flexibility, but investors should monitor whether the profitability decline is temporary or structural.

Comparing 2026-03-30 vs 2025-03-19View on EDGAR →
FINANCIAL ANALYSIS

ELSE delivered solid top-line growth with revenue increasing 10.6% to $7.8M and gross profit expanding 12.5% to $5.2M, indicating healthy demand for its products. However, net income declined 31% to $306K, suggesting higher operating expenses or non-operating costs are eroding profitability. The balance sheet shows mixed signals with total debt falling significantly from $771K to $390K, but current liabilities jumped 60% to $885K, potentially indicating timing issues with payables or short-term obligations that warrant monitoring.

FINANCIAL STATEMENT CHANGES
Current Liabilities
Balance Sheet
+60.3%
$552K$885K

Current liabilities surged 60.3% — significant near-term obligations; verify ability to meet short-term debt.

Total Debt
Balance Sheet
-49.4%
$771K$390K

Debt reduced 49.4% — deleveraging strengthens balance sheet and reduces financial risk.

Net Income
P&L
-31.4%
$446K$306K

Net income declined 31.4% — review whether driven by operations, interest costs, or non-recurring items.

Capital Expenditure
Cash Flow
+27.5%
$51K$65K

Capex increased 27.5% — ongoing investment in capacity or infrastructure for future growth.

Gross Profit
P&L
+12.5%
$4.6M$5.2M

Gross profit expanding — improving pricing power or product mix shift toward higher-margin offerings.

Revenue
P&L
+10.6%
$7.1M$7.8M

Revenue growing 10.6% — solid top-line momentum, watch margins for quality of growth.

LANGUAGE CHANGES
NEW — 2026-03-30
PRIOR — 2025-03-19
ADDED
See the definitions of large accelerated filer, accelerated filer, smaller reporting company, and "emerging growth company" in Rule 12b-2 of the Exchange Act.
Our executive offices are located at 6111 Blue Circle Drive, Minnetonka, Minnesota, 55343-9108.
Vibration Monitoring Products Our vibration monitors alert operators when the vibration of a machine in a production system exceeds or is less than a specified level.
In 2025 , we shipped product to 21 countries, including sales through distributors in the following countries; Canada, Mexico, Brazil, Chile, United Kingdom, Egypt, India, Australia, China, the Republic of Korea, Vietnam, Malaysia, Philippines, Thailand, and Singapore.
Among our competitors are 4B Components Ltd., Maxi-Tronic, Inc., Siemens Corporation, and Ag Growth International Inc.
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REMOVED
See the defini tions of large accelerated filer, accelerated filer, smaller repo rting com pany, and "emerging growth company" in Rule 12 b- 2 of the Exchange Act.
Our executive offices are located at 6111 Blue Circle Drive, Minnetonka, Minnesota, 55343 - 9108 .
Vibration Monitoring Prod u cts Our vibration monitors alert operators when the vibration of a machine in a production system exceeds or is less than a specified level.
In 2024 , we had international sales through distributors in the following countries; Canada, Mexico, Brazil, Chile, Peru, Columbia, United Kingdom, Germany, Ukraine, Egypt, United Arab Emirates, South Africa, India, Australia, China, the Republic of Korea, Vietnam, Malaysia, Philippines, Thailand, and Singapore.
Among our competitors are 4 B Components Ltd., Maxi-Tronic, Inc., Siemens Corporation, and Ag Growth International Inc.
+7 more — sign up free →
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