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ELITE PHARMACEUTICALS INC NV (ELTP)

ELITE PHARMACEUTICALS INC NV (ELTP)

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Balance Sheets Overview

Current Ratio
733.97%
Quick Ratio
543.64%
Debt to Asset Ratio
36.47%
Unit: Dollar
Assets Breakdown
    • Accounts receivable, net of allo...
    • Inventory
    • Cash
    • Others
Liabilities Breakdown
    • Additional paid-in capital
    • Accumulated deficit
    • Derivative financial instruments...
    • Others
Balance Sheets
2025-12-31
2025-09-30
2025-06-30
Cash
21,094,904
26,617,346
21,737,797
Accounts receivable, net of allowance for expected credit losses of 1,271,875 and 387,533 respectively
48,529,574
40,871,924
36,218,671
Inventory
25,099,135
18,164,934
19,356,728
Prepaid expenses and other current assets
2,066,258
139,494
547,904
Total current assets
96,789,871
85,793,698
77,861,100
Property and equipment, net of accumulated depreciation of 17,848,166 and 17,028,700 respectively
10,035,389
10,097,979
10,270,036
Intangible assets
5,637,802
5,637,802
5,637,802
Finance lease - right-of-use asset, net of accumulated amortization of 866,889 and 508,470 respectively
1,413,074
1,532,547
1,652,021
Operating lease - right-of-use asset
1,651,592
1,770,693
1,886,899
Deferred income tax asset
10,325,353
11,804,166
13,481,213
Restricted cash - debt service for njeda bonds
467,575
463,240
458,318
Security deposits
91,981
147,686
91,981
Total other assets
559,556
610,926
550,299
Total assets
126,412,637
117,247,811
111,339,370
Deferred revenue
-
-
2,222
Accounts payable
6,522,108
3,424,625
5,088,869
Accrued expenses
5,547,783
6,152,304
4,581,743
Bonds payable, current portion, net of bond issuance costs
135,822
135,822
125,822
Loans payable, current portion
91,680
95,529
104,799
Related party loans payable (note 8)
-
-
0
Lease obligation - finance lease, current portion
370,047
361,723
371,443
Lease obligation - operating lease, current portion
519,739
503,513
487,759
Total current liabilities
13,187,179
10,673,516
10,762,657
Bonds payable, net of current portion and bond issuance costs
648,015
644,470
790,926
Loans payable, net of current portion
2,176,938
2,200,343
2,223,181
Lease obligation - finance lease, net of current portion
957,555
1,062,473
1,147,113
Lease obligation - operating lease, net of current portion
1,157,161
1,292,960
1,424,120
Derivative financial instruments - warrants
27,971,706
39,789,081
47,308,730
Total long-term liabilities
32,911,375
44,989,327
52,894,070
Total liabilities
46,098,554
55,662,843
63,656,727
Common stock par value 0.001 1,445,000,000 shares authorized 1,074,596,442 and 1,068,463,108 shares issued as of december 31, 2025 and march 31, 2025, respectively 1,074,496,442 and 1,068,363,108 shares outstanding as of december 31, 2025 and march 31, 2025, respectively
1,074,600
1,073,467
1,068,467
Additional paid-in capital
173,838,752
173,704,576
173,509,658
Treasury stock 100,000 shares as of both december 31, 2025 and march 31, 2025, at cost
306,841
306,841
306,841
Accumulated deficit
-94,292,428
-112,886,234
-126,588,641
Total shareholders equity
80,314,083
61,584,968
47,682,643
Total liabilities and shareholders equity
126,412,637
117,247,811
111,339,370
Unit: Dollar. Numbers labeled with * are estimated quarterly values.

Time Plot

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Balance Sheets

Accounts receivable, netof allowance for...$48,529,574 Inventory$25,099,135 Cash$21,094,904 Prepaid expenses andother current assets$2,066,258 Restricted cash - debtservice for njeda bonds$467,575 Security deposits$91,981 Total current assets$96,789,871 Deferred income tax asset$10,325,353 Property and equipment,net of accumulated...$10,035,389 Intangible assets$5,637,802 Operating lease -right-of-use asset$1,651,592 Finance lease -right-of-use asset, net of...$1,413,074 Total other assets$559,556 Total assets$126,412,637 Total liabilities andshareholders equity$126,412,637 Total shareholdersequity$80,314,083 Total liabilities$46,098,554 Accumulated deficit-$94,292,428 Treasury stock 100,000shares as of both...$306,841 Additional paid-in capital$173,838,752 Total long-termliabilities$32,911,375 Total currentliabilities$13,187,179 Common stock par value0.001 1,445,000,000...$1,074,600 Derivative financialinstruments - warrants$27,971,706 Loans payable, net ofcurrent portion$2,176,938 Lease obligation -operating lease, net of...$1,157,161 Lease obligation -finance lease, net of...$957,555 Bonds payable, net ofcurrent portion and bond...$648,015 Accounts payable$6,522,108 Accrued expenses$5,547,783 Lease obligation -operating lease, current...$519,739 Lease obligation -finance lease, current...$370,047 Bonds payable,current portion, net of...$135,822 Loans payable,current portion$91,680