Cash flow Elementos Limited

Equities

ELT

AU000000ELT2

Specialty Mining & Metals

Market Closed - Australian S.E. Other stock markets 05:52:58 11/05/2026 BST			5-day change	1st Jan Change
0.4050 ^AUD	+1.25%		+2.53%	+28.57%

03-11	Elementos Limited Reports Earnings Results for the Half Year Ended December 31, 2025	CI
02-17	Elementos Secures Nearly AU$30 Million Strategic Placement With L1 Capital; Shares Up 14%	MT

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Published financial data: ELEMENTOS LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: June	2021	2022	2023	2024	2025
Revenues	-	-	-	-	-
Other Revenues, Total	-	-	50K	-	105K
Total Revenues	-	-	50K	-	105K
Cost of Goods Sold, Total	-	-	-	-	-
Gross Profit	-	-	50K	-	105K
Selling General & Admin Expenses, Total	1.44M	2.18M	2.15M	1.14M	2.2M
Depreciation & Amortization - (IS)	7.56K	44.56K	51.32K	61.1K	60.67K
Impairment of Oil, Gas & Mineral Properties - (IS)	-	-	-	-	-
Other Operating Expenses, Total	1.45M	2.23M	2.21M	1.2M	2.26M
Operating Income	-1.45M	-2.23M	-2.16M	-1.2M	-2.16M
Interest Expense, Total	-114K	-6.35K	-3.69K	-17.9K	-46.07K
Interest And Investment Income	1.77K	1.16K	38.7K	16.86K	6.34K
Net Interest Expenses	-112K	-5.19K	35.01K	-1.04K	-39.73K
Currency Exchange Gains (Loss)	-40.95K	-39.89K	-5.58K	-1.48K	-73
Other Non Operating Income (Expenses)	-73.42K	40.14K	-99.73K	-72.66K	-91.21K
EBT, Excl. Unusual Items	-1.67M	-2.23M	-2.23M	-1.28M	-2.29M
Other Unusual Items	60.65K	-	-	-	-
EBT, Incl. Unusual Items	-1.61M	-2.23M	-2.23M	-1.28M	-2.29M
Earnings From Continuing Operations	-1.61M	-2.23M	-2.23M	-1.28M	-2.29M
Net Income to Company	-1.61M	-2.23M	-2.23M	-1.28M	-2.29M
Net Income - (IS)	-1.61M	-2.23M	-2.23M	-1.28M	-2.29M
Net Income to Common Incl Extra Items	-1.61M	-2.23M	-2.23M	-1.28M	-2.29M
Net Income to Common Excl. Extra Items	-1.61M	-2.23M	-2.23M	-1.28M	-2.29M
Per Share Items
Net EPS - Basic	-0.01	-0.01	-0.01	-0.01	-0.01
Basic EPS - Continuing Operations	-0.01	-0.01	-0.01	-0.01	-0.01
Basic Weighted Average Shares Outstanding	129M	165M	181M	195M	230M
Net EPS - Diluted	-0.01	-0.01	-0.01	-0.01	-0.01
Diluted EPS - Continuing Operations	-0.01	-0.01	-0.01	-0.01	-0.01
Diluted Weighted Average Shares Outstanding	129M	165M	181M	195M	230M
Normalized Basic EPS	-0.01	-0.01	-0.01	-0	-0.01
Normalized Diluted EPS	-0.01	-0.01	-0.01	-0	-0.01
Supplemental Items
EBITDA	-1.44M	-2.18M	-2.1M	-1.14M	-2.1M
EBITA	-1.45M	-2.23M	-2.16M	-1.2M	-2.16M
EBIT	-1.45M	-2.23M	-2.16M	-1.2M	-2.16M
Normalized Net Income	-1.05M	-1.39M	-1.39M	-798K	-1.43M
Interest on Long-Term Debt	114K	6.35K	3.69K	17.9K	46.07K
Supplemental Operating Expense Items
Marketing Expenses	-	158K	142K	101K	73.39K
Selling and Marketing Expenses	-	158K	142K	101K	73.39K
General and Administrative Expenses	692K	1.01M	989K	59.76K	1.32M
Stock-Based Comp., G&A Exp. (Total)	-	541K	278K	-374K	84.39K
Stock-Based Comp., Other (Total)	6.49K	-	82.23K	-339K	-
Total Stock-Based Compensation	6.49K	541K	361K	-713K	84.39K

Fiscal Period: June	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	5.54M	6.27M	3.45M	503K	4.43M
Total Cash And Short Term Investments	5.54M	6.27M	3.45M	503K	4.43M
Accounts Receivable, Total	227K	-	-	-	-
Other Receivables	-	564K	287K	222K	146K
Total Receivables	227K	564K	287K	222K	146K
Other Current Assets, Total	-	27.68K	9.36K	41.38K	44.39K
Total Current Assets	5.77M	6.86M	3.75M	767K	4.62M
Gross Property Plant And Equipment	11.4M	13.95M	19.07M	21.06M	25.82M
Accumulated Depreciation	-	-	-	-	-
Net Property Plant And Equipment	11.4M	13.95M	19.07M	21.06M	25.82M
Other Long-Term Assets, Total	76.5K	74.2K	145K	111K	250K
Total Assets	17.25M	20.89M	22.96M	21.94M	30.69M
Liabilities
Accounts Payable, Total	1.08M	736K	933K	789K	402K
Accrued Expenses, Total	29.68K	72.53K	108K	126K	1.02M
Current Portion of Long-Term Debt	1.55M	-	-	-	1M
Current Portion of Leases	6.16K	51.12K	7.06K	53.21K	54.62K
Total Current Liabilities	2.66M	860K	1.05M	968K	2.47M
Long-Term Debt	-	-	-	1M	-
Long-Term Leases	9.93K	7.09K	-	9.32K	71.33K
Total Liabilities	2.67M	867K	1.05M	1.98M	2.54M
Common Stock, Total	28.74M	36.17M	39.26M	39.26M	48.01M
Retained Earnings	-14.24M	-16.47M	-18.7M	-19.98M	-22.26M
Comprehensive Income and Other	78.57K	328K	1.35M	678K	2.4M
Total Common Equity	14.58M	20.02M	21.91M	19.96M	28.15M
Total Equity	14.58M	20.02M	21.91M	19.96M	28.15M
Total Liabilities And Equity	17.25M	20.89M	22.96M	21.94M	30.69M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	162M	178M	195M	210M	295M
ECS Total Common Shares Outstanding	154M	177M	195M	195M	294M
Book Value / Share	0.09	0.11	0.11	0.1	0.1
Tangible Book Value	14.58M	20.02M	21.91M	19.96M	28.15M
Tangible Book Value Per Share	0.09	0.11	0.11	0.1	0.1
Total Debt	1.57M	58.21K	7.06K	1.06M	1.13M
Net Debt	-3.98M	-6.21M	-3.44M	559K	-3.3M
Account Code - Inventory Valuation	3	3	3	3	3
Machinery, Total	-	-	-	-	-
Full Time Employees	14	13	12	11	13

Fiscal Period: June	2021	2022	2023	2024	2025
Net Income	-1.61M	-2.23M	-2.23M	-1.28M	-2.29M
Depreciation & Amortization - CF	7.56K	44.56K	51.32K	61.1K	60.67K
Impairment of Oil, Gas & Mineral Properties - (CF)	-	-	-	-	-
Depreciation & Amortization, Total	7.56K	44.56K	51.32K	61.1K	60.67K
(Gain) Loss From Sale Of Asset	-	-	-	-	-
Stock-Based Compensation (CF)	6.49K	541K	278K	-374K	84.39K
Other Operating Activities, Total	40.95K	39.08K	5.58K	1.48K	73
Change In Accounts Receivable	-	-27.68K	820K	-32.01K	-3.01K
Change In Accounts Payable	73.12K	-175K	6.15K	159K	806K
Change in Other Net Operating Assets	-	-	-	-	-
Cash from Operations	-1.48M	-1.81M	-1.06M	-1.46M	-1.34M
Capital Expenditure	-1.68M	-3.63M	-4.8M	-2.37M	-3.37M
Cash Acquisitions	-	-	-	-	-
Divestitures	-	-	-	-	-
Other Investing Activities, Total	-	-	-	-64.24K	-
Cash from Investing	-1.68M	-3.63M	-4.8M	-2.44M	-3.37M
Long-Term Debt Issued, Total	-	-	-	1M	1M
Total Debt Issued	-	-	-	1M	1M
Long-Term Debt Repaid, Total	-5.82K	-687K	-51.15K	-46.75K	-53.21K
Total Debt Repaid	-5.82K	-687K	-51.15K	-46.75K	-53.21K
Issuance of Common Stock	9.15M	6.9M	3.22M	-	7.8M
Other Financing Activities, Total	-595K	-49.17K	-118K	-	-112K
Cash from Financing	8.55M	6.17M	3.05M	953K	8.64M
Foreign Exchange Rate Adjustments	-40.95K	-804	116	-1.48K	-73
Net Change in Cash	5.34M	728K	-2.82M	-2.95M	3.93M
Supplemental Items
Cash Interest Paid	698	99.22K	6.31K	7.38K	6.13K
Levered Free Cash Flow	-2.14M	-5.1M	-5.21M	-3.88M	-4.02M
Unlevered Free Cash Flow	-2.07M	-5.1M	-5.21M	-3.87M	-3.99M
Change In Net Working Capital	-502K	661K	-527K	93.43K	-576K
Net Debt Issued / Repaid	-5.82K	-687K	-51.15K	953K	947K

Fiscal Period: June	2021	2022	2023	2024	2025
Profitability
Return on Assets	-6.67	-7.3	-6.14	-3.34	-5.12
Return on Total Capital	-7.09	-7.68	-6.41	-3.5	-5.36
Return On Equity %	-14.93	-12.9	-10.61	-6.1	-9.51
Return on Common Equity	-14.93	-12.9	-10.61	-6.1	-9.51
Margin Analysis
Gross Profit Margin %	-	-	100	-	100
SG&A Margin	-	-	4.31K	-	2.09K
EBITDA Margin %	-	-	-4.21K	-	-1.99K
EBITA Margin %	-	-	-4.31K	-	-2.05K
EBIT Margin %	-	-	-4.31K	-	-2.05K
Income From Continuing Operations Margin %	-	-	-4.45K	-	-2.17K
Net Income Margin %	-	-	-4.45K	-	-2.17K
Net Avail. For Common Margin %	-	-	-4.45K	-	-2.17K
Normalized Net Income Margin	-	-	-2.78K	-	-1.36K
Levered Free Cash Flow Margin	-	-	-10.42K	-	-3.82K
Unlevered Free Cash Flow Margin	-	-	-10.42K	-	-3.79K
Asset Turnover
Asset Turnover	-	-	0	-	0
Fixed Assets Turnover	-	-	0	-	0
Receivables Turnover (Average Receivables)	-	-	-	-	-
Short Term Liquidity
Current Ratio	2.17	7.98	3.57	0.79	1.87
Quick Ratio	2.17	7.95	3.56	0.75	1.85
Operating Cash Flow to Current Liabilities	-0.56	-2.1	-1.01	-1.51	-0.54
Days Sales Outstanding (Average Receivables)	-	-	-	-	-
Average Days Payable Outstanding	-	-	-	-	-
Long Term Solvency
Total Debt/Equity	10.75	0.29	0.03	5.32	4
Total Debt / Total Capital	9.7	0.29	0.03	5.05	3.85
LT Debt/Equity	0.07	0.04	-	5.06	0.25
Long-Term Debt / Total Capital	0.06	0.04	-	4.8	0.24
Total Liabilities / Total Assets	15.5	4.15	4.57	9.01	8.29
EBIT / Interest Expense	-12.71	-350.56	-584.01	-67.13	-46.8
EBITDA / Interest Expense	-12.64	-343.54	-570.1	-63.72	-45.48
(EBITDA - Capex) / Interest Expense	-27.38	-915.59	-1.87K	-196.3	-118.58
Total Debt / EBITDA	-1.09	-0.03	-0	-0.93	-0.54
Net Debt / EBITDA	2.76	2.85	1.64	-0.49	1.58
Total Debt / (EBITDA - Capex)	-0.5	-0.01	-0	-0.3	-0.21
Net Debt / (EBITDA - Capex)	1.28	1.07	0.5	-0.16	0.6
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	-	-	-	-
Gross Profit, 1 Yr. Growth %	-	-	-	-	-
EBITDA, 1 Yr. Growth %	-4.43	51.57	-3.55	-45.8	83.77
EBITA, 1 Yr. Growth %	-4.4	53.86	-3.18	-44.25	79.48
EBIT, 1 Yr. Growth %	-4.4	53.86	-3.18	-44.25	79.48
Earnings From Cont. Operations, 1 Yr. Growth %	1.95	38.34	-0.24	-42.64	79.17
Net Income, 1 Yr. Growth %	1.95	38.34	-0.24	-42.64	79.17
Normalized Net Income, 1 Yr. Growth %	2.55	33.33	-6.72	-42.64	79.17
Diluted EPS Before Extra, 1 Yr. Growth %	-36.48	7.94	-8.96	-46.74	51.56
Accounts Receivable, 1 Yr. Growth %	64.39	-	-	-	-
Net Property, Plant and Equip., 1 Yr. Growth %	20.62	22.35	36.7	10.45	22.57
Total Assets, 1 Yr. Growth %	74.75	21.09	9.94	-4.44	39.87
Tangible Book Value, 1 Yr. Growth %	107.7	37.35	9.46	-8.9	40.98
Common Equity, 1 Yr. Growth %	107.7	37.35	9.46	-8.9	40.98
Cash From Operations, 1 Yr. Growth %	7.1	21.82	-41.15	37.31	-8.33
Capital Expenditures, 1 Yr. Growth %	557.26	116.46	32.22	-50.59	41.95
Levered Free Cash Flow, 1 Yr. Growth %	103.96	138.72	2.15	-25.55	3.69
Unlevered Free Cash Flow, 1 Yr. Growth %	105.69	146.74	2.19	-25.73	3.24
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	-	-	45.2
Gross Profit, 2 Yr. CAGR %	-	-	-	-	45.2
EBITDA, 2 Yr. CAGR %	-13.25	20.36	20.91	-27.7	-0.2
EBITA, 2 Yr. CAGR %	-13.08	21.28	22.05	-26.53	0.03
EBIT, 2 Yr. CAGR %	-13.08	21.28	22.05	-26.53	0.03
Earnings From Cont. Operations, 2 Yr. CAGR %	-9.24	18.76	17.48	-24.35	1.38
Net Income, 2 Yr. CAGR %	-9.24	18.76	17.48	-24.35	1.38
Normalized Net Income, 2 Yr. CAGR %	-7.55	16.93	15.33	-26.85	1.38
Diluted EPS Before Extra, 2 Yr. CAGR %	-38.62	-17.2	-0.87	-30.37	-10.16
Accounts Receivable, 2 Yr. CAGR %	-	-	-	-	-
Net Property, Plant and Equip., 2 Yr. CAGR %	44.54	21.48	29.33	22.88	16.35
Total Assets, 2 Yr. CAGR %	71.47	45.47	15.38	2.5	15.61
Tangible Book Value, 2 Yr. CAGR %	60.53	68.9	22.61	-0.14	13.33
Common Equity, 2 Yr. CAGR %	60.53	68.9	22.61	-0.14	13.33
Cash From Operations, 2 Yr. CAGR %	-2.58	14.23	-15.33	-10.11	12.19
Capital Expenditures, 2 Yr. CAGR %	158.56	277.18	69.18	-19.17	-16.25
Levered Free Cash Flow, 2 Yr. CAGR %	41.75	120.65	56.16	-12.79	-12.14
Unlevered Free Cash Flow, 2 Yr. CAGR %	39.37	125.29	58.79	-12.88	-12.44
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	-	-	-
Gross Profit, 3 Yr. CAGR %	-	-	-50.54	-	-
EBITDA, 3 Yr. CAGR %	22.77	4.49	11.79	-7.46	-1.33
EBITA, 3 Yr. CAGR %	22.84	5.15	12.51	-6	-1.05
EBIT, 3 Yr. CAGR %	22.84	5.15	12.51	-6	-1.05
Earnings From Cont. Operations, 3 Yr. CAGR %	25.28	4.45	12.06	-7.49	0.84
Net Income, 3 Yr. CAGR %	25.28	4.45	12.06	-7.49	0.84
Normalized Net Income, 3 Yr. CAGR %	26.84	4.45	10.9	-8.62	-1.39
Diluted EPS Before Extra, 3 Yr. CAGR %	-9.1	-25.91	-14.54	-19.41	-9.76
Net Property, Plant and Equip., 3 Yr. CAGR %	28.63	36.73	26.36	22.7	22.77
Total Assets, 3 Yr. CAGR %	39.84	52.7	32.5	8.35	13.69
Tangible Book Value, 3 Yr. CAGR %	32.88	52.4	46.16	11.06	12.03
Common Equity, 3 Yr. CAGR %	32.88	52.4	46.16	11.06	12.03
Cash From Operations, 3 Yr. CAGR %	26.09	4.96	-8.43	-0.52	-9.52
Capital Expenditures, 3 Yr. CAGR %	32.61	143.69	165.95	12.24	-2.48
Levered Free Cash Flow, 3 Yr. CAGR %	22.34	68.64	70.7	21.99	-7.61
Unlevered Free Cash Flow, 3 Yr. CAGR %	21.05	68.6	73.1	23.26	-7.81
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	-	-	-	-
Gross Profit, 5 Yr. CAGR %	-	-	-	-	-23.91
EBITDA, 5 Yr. CAGR %	11.22	25.57	22.02	-9.82	6.83
EBITA, 5 Yr. CAGR %	5.82	23.67	22.53	-8.9	7.34
EBIT, 5 Yr. CAGR %	5.82	23.67	22.53	-8.9	7.34
Earnings From Cont. Operations, 5 Yr. CAGR %	-1.71	23.72	22.1	-8.19	7.66
Net Income, 5 Yr. CAGR %	-1.71	23.72	22.1	-8.19	7.66
Normalized Net Income, 5 Yr. CAGR %	-0.98	23.72	22.1	-8.19	6.99
Diluted EPS Before Extra, 5 Yr. CAGR %	-26.21	-10.41	-5.89	-27.73	-12.81
Accounts Receivable, 5 Yr. CAGR %	157.19	-	-	-	-
Net Property, Plant and Equip., 5 Yr. CAGR %	19.48	24.06	28.91	31.01	22.26
Total Assets, 5 Yr. CAGR %	27.3	31.02	29.49	30.19	25.47
Tangible Book Value, 5 Yr. CAGR %	26.05	33.08	28.67	28.69	32.02
Common Equity, 5 Yr. CAGR %	26.05	33.08	28.67	28.69	32.02
Cash From Operations, 5 Yr. CAGR %	16.28	21.12	7.52	-1.35	-0.68
Capital Expenditures, 5 Yr. CAGR %	29.55	58.31	46.18	56.72	67.52
Levered Free Cash Flow, 5 Yr. CAGR %	22.46	46.07	34.88	29.54	30.87
Unlevered Free Cash Flow, 5 Yr. CAGR %	21.63	46.05	34.93	29.47	31.8