| Cash Flow | 2025-12-31 | 2025-09-30 | 2025-06-30 |
|---|---|---|---|
| Net income (loss) | 18,593,806 | 13,702,407 | -5,884,715 |
| Depreciation and amortization | 268,662 | 275,391 | 275,413 |
| Provision for losses on accounts receivable | 134,267 | 538,650 | 211,425 |
| Amortization of operating leases - right-of-use assets | 119,100 | 116,207 | 113,385 |
| Loss on asset disposal | NaN | NaN | 0 |
| Amortization of finance leases - right-of-use assets | 119,473 | 119,473 | 119,473 |
| Amortization of debt discount - bonds offering costs | 3,545 | 3,544 | 3,545 |
| Change in fair value of derivative financial instruments - warrants | 11,817,375 | 7,519,649 | -22,109,537 |
| Deferred tax expense | 1,478,813 | 1,677,047 | 4,884,535 |
| Non-cash compensation through the issuance of employee stock options | 45,096 | 49,918 | 52,329 |
| Accounts receivable | 7,791,917 | 5,191,903 | 7,223,068 |
| Inventory | 6,934,201 | -1,191,794 | 3,116,352 |
| Prepaid expenses and other current assets | 1,926,764 | -408,410 | -428,454 |
| Security deposits | NaN | -55,705 | NaN |
| Accounts payable | 3,097,484 | -1,664,244 | 2,131,285 |
| Accrued expenses | -604,521 | 1,570,561 | 786,516 |
| Deferred revenue | 0 | -2,222 | -3,334 |
| Lease obligations - operating leases | -119,573 | -115,406 | -112,586 |
| Net cash provided by operating activities | -5,278,400 | 5,104,273 | 14,775,842 |
| Proceeds from disposition of property and equipment | NaN | NaN | 0 |
| Purchase of property and equipment | 206,072 | 103,334 | 218,204 |
| Purchase of intangible assets | NaN | NaN | 0 |
| Net cash used in investing activities | -206,072 | -103,334 | -218,204 |
| Payment of bond principal | 0 | 140,000 | NaN |
| Payments of related party loans payable | 0 | 0 | 4,000,000 |
| Payments on principal on finance lease obligations | 96,594 | 94,360 | 92,177 |
| Proceeds from exercise of stock options | 90,213 | 150,000 | NaN |
| Loan payments | 27,254 | 32,108 | 38,507 |
| Net cash used in financing activities | -33,635 | -116,468 | -4,130,684 |
| Net change in cash and restricted cash | -5,518,107 | 4,884,471 | 10,426,954 |
| Cash and cash equivalents at beginning of period | 27,080,586 | 11,769,161 | NaN |
| Cash and cash equivalents at end of period | 21,562,479 | 27,080,586 | NaN |
ELITE PHARMACEUTICALS INC NV (ELTP)
ELITE PHARMACEUTICALS INC NV (ELTP)