Elsight Ltd (ELS) - Net Assets

Latest as of December 2025: AU$51.00 Million AUD ≈ $36.09 Million USD

Based on the latest financial reports, Elsight Ltd (ELS) has net assets worth AU$51.00 Million AUD (≈ $36.09 Million USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (AU$64.17 Million ≈ $45.41 Million USD) and total liabilities (AU$13.17 Million ≈ $9.32 Million USD). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Check asset resilience ratio of Elsight Ltd to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	AU$51.00 Million
% of Total Assets	79.48%
Annual Growth Rate	N/A
5-Year Change	1706.29%
10-Year Change	N/A
Growth Volatility	1503.91

Elsight Ltd - Net Assets Trend (2015–2025)

This chart illustrates how Elsight Ltd's net assets have evolved over time, based on quarterly financial data. Also explore balance sheet size of Elsight Ltd for the complete picture of this company's asset base.

Annual Net Assets for Elsight Ltd (2015–2025)

The table below shows the annual net assets of Elsight Ltd from 2015 to 2025. For live valuation and market cap data, see Elsight Ltd stock valuation.

Year	Net Assets	Change
2025-12-31	AU$51.00 Million ≈ $36.09 Million	+4331.20%
2024-12-31	AU$1.15 Million ≈ $814.40K	+169.30%
2023-12-31	AU$-1.66 Million ≈ $-1.18 Million	-160.90%
2022-12-31	AU$2.73 Million ≈ $1.93 Million	-3.41%
2021-12-31	AU$2.82 Million ≈ $2.00 Million	-66.31%
2020-12-31	AU$8.38 Million ≈ $5.93 Million	+491.87%
2019-12-31	AU$1.42 Million ≈ $1.00 Million	-71.35%
2018-12-31	AU$4.94 Million ≈ $3.50 Million	+267.76%
2017-12-31	AU$1.34 Million ≈ $951.00K	+195.31%
2016-12-31	AU$-1.41 Million ≈ $-997.80K	+5.89%
2015-12-31	AU$-1.50 Million ≈ $-1.06 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Elsight Ltd's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.

Equity Composition Insights

Retained earnings have decreased by 1941158846.0% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Common Stock	AU$67.17 Million	131.69%
Other Comprehensive Income	AU$4.80 Million	9.42%
Total Equity	AU$51.00 Million	100.00%

Elsight Ltd Competitors by Market Cap

The table below lists competitors of Elsight Ltd ranked by their market capitalization.

Company	Market Cap
Pagaya Technologies Ltd. NASDAQ:PGY	$913.39 Million
Shenzhen Heungkong Holding Co Ltd SHG:600162	$913.51 Million
Tong Oil Tools SHE:300164	$913.63 Million
Chengdu Bright Eye Hospital Co. Ltd. SHE:301239	$913.64 Million
Plazza AG SW:PLAN	$912.87 Million
Guangdong Dongpeng Holdings SHE:003012	$912.54 Million
Zhejiang He Chuan Technology Corp. Ltd. A SHG:688320	$912.21 Million
Garcia Reguera S.A. BA:REGE	$911.74 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Elsight Ltd's equity between the two most recent reporting periods.

Equity Growth Insights

From 2024 to 2025, total equity changed from 1,150,985 to 51,002,483, a change of 49,851,498 (4331.2%).
Net income of 7,745,545 contributed positively to equity growth.
New share issuances of 37,644,357 increased equity.
Other comprehensive income increased equity by 4,174,427.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	AU$7.75 Million	+15.19%
Share Issuances	AU$37.64 Million	+73.81%
Other Comprehensive Income	AU$4.17 Million	+8.18%
Other Changes	AU$287.17K	+0.56%
Total Change	AU$-	4331.20%

Book Value vs Market Value Analysis

This analysis compares Elsight Ltd's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.

Valuation Insights

Current price-to-book ratio: 25.54x
The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2015-12-31	AU$-0.02	AU$5.87	x
2016-12-31	AU$-0.02	AU$5.87	x
2017-12-31	AU$0.02	AU$5.87	x
2018-12-31	AU$0.05	AU$5.87	x
2019-12-31	AU$0.01	AU$5.87	x
2020-12-31	AU$0.08	AU$5.87	x
2021-12-31	AU$0.02	AU$5.87	x
2022-12-31	AU$0.02	AU$5.87	x
2023-12-31	AU$-0.01	AU$5.87	x
2024-12-31	AU$0.01	AU$5.87	x
2025-12-31	AU$0.23	AU$5.87	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Elsight Ltd utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.

Capital Efficiency Insights

Current Return on Equity (ROE): 15.19%
The company demonstrates strong efficiency in generating profits from shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 32.83%
• Asset Turnover: 0.37x
• Equity Multiplier: 1.26x
Recent ROE (15.19%) is above the historical average (-123.53%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2015	0.00%	-64.89%	1.50x	0.00x	AU$-298.84K
2016	0.00%	10.52%	1.59x	0.00x	AU$235.95K
2017	-233.23%	-331.52%	0.44x	1.59x	AU$-3.27 Million
2018	-88.15%	-248.65%	0.29x	1.24x	AU$-4.85 Million
2019	-228.17%	-247.88%	0.53x	1.74x	AU$-3.37 Million
2020	-46.30%	-224.94%	0.18x	1.16x	AU$-4.72 Million
2021	-214.04%	-1052.88%	0.15x	1.35x	AU$-6.33 Million
2022	-227.78%	-523.11%	0.11x	3.79x	AU$-6.48 Million
2023	0.00%	-239.01%	0.35x	0.00x	AU$-3.52 Million
2024	-336.32%	-190.81%	0.90x	1.96x	AU$-3.99 Million
2025	15.19%	32.83%	0.37x	1.26x	AU$2.65 Million

Industry Comparison

This section compares Elsight Ltd's net assets metrics with peer companies in the Communication Equipment industry.

Industry Context

Industry: Communication Equipment
Average net assets among peers: $3,223,447
Average return on equity (ROE) among peers: 69.48%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Elsight Ltd (ELS)	AU$51.00 Million	0.00%	0.26x	$912.97 Million
Beam Communications Holdings Ltd (BCC)	$6.21 Million	2.14%	0.09x	$3.67 Million
Mayfield Group Holdings Ltd (MYG)	$239.00K	136.82%	1.52x	$244.68 Million

About Elsight Ltd

AU:ELS Australia Communication Equipment

Market Cap

$912.97 Million

AU$1.29 Billion AUD

Market Cap Rank

#9632 Global

#233 in Australia

Share Price

AU$5.87

Change (1 day)

+1.56%

52-Week Range

AU$0.62 - AU$7.17

All Time High

AU$7.17