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ELSE · 10-Q filed May 14, 2026

ELSE earnings analysis

What we found in ELSE's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

In the first quarter of 2026, ELSE reported a revenue of $2,579,000, up 15.2% from $2,239,000 in Q1 2025. The gross profit improved to $1,322,000 with a gross margin of 51.3%, a rise from 48.4% in the prior year. However, the company experienced increased operating expenses leading to a net loss of $147,000, which was a greater loss compared to $81,000 in the same quarter of 2025.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Revenue Growth of 15.2%
Net sales increased to $2,579,000, up from $2,239,000 in Q1 2025.
Improved Gross Margin
Gross profit increased to $1,322,000, a 22% increase year-over-year, improving gross margin to 51.3%.
Operating Expenses Rise
Total operating expenses increased to $1,540,000, up 22.9% from the prior year.
Increased Cash from Operating Activities
Operating cash flow was $68,000, a positive shift from using $30,000 in Q1 2025.
Cash and Cash Equivalents
Cash and cash equivalents were $10,756,000, up from $10,545,000 at year-end.
Merger Progression Signals
Management expressed expectations for the Merger to close in Q2 2026.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Increased Operating Loss
Loss before income tax increased to $147,000 from $81,000, attributed to higher operating expenses.
Higher Legal and Professional Costs
Increased legal expenses related to the Merger added pressure to operating profits.
Supply Chain Challenges
Uncertainties in supply chain and labor market conditions could negatively impact operations and profit margins.
The numbers

What they reported.

What the company itself reported, taken out of the document.

What survived to operating profit
Of every $100 of revenue Cost of sales $48 Operating expenses $60 Left as operating profit $-8
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$0.03
Gross margin
51.3%
Operating margin
-8.3%
Guidance

What they said about what is next.

Management expects the Merger to close in Q2 2026; details on numerical guidance deferred.

How we read the filing overall

The filing reads worse than the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-K · March 30, 2026
Electro‑Sensors reported record net sales of $10,142,000 in 2025, up $769,000 or 8.2% from $9,373,000 in 2024, driven by higher wired sensing product and HazardPRO wireless system sales. Gross margin expanded to 50.8%…
10-Q · August 12, 2025
Electro‑Sensors reported Q2 2025 net sales of $2,400 (in thousands), up $183 or 8.3% vs Q2 2024, with gross margin expanding to 51.2% from 47.2% and net income of $59 (in thousands) versus a $4 loss in the year-ago…
10-Q · May 12, 2025
Electro‑Sensors reported Q1 2025 net sales of $2,239 (in thousands), essentially flat versus Q1 2024 ($2,244), with gross profit of $1,084 and gross margin improving to 48.4% from 48.1%. However, operating loss widened…
10-K · March 19, 2025
Electro-Sensors reported full-year 2024 net sales of $9,373,000, up 9.6% from $8,555,000 in 2023, driven largely by higher sales of HazardPRO wireless sensors and systems. Gross margin compressed to 48.9% from 49.6% as…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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