ELC
TechnologyValuation Breakdown
Technology companies combine high growth potential with the risk of overvaluation. This model blends DCF (60% weight, capturing long-duration growth) with a P/E sanity check (40% weight, capping speculative excess). The DCF uses the slowest growth decay (0.05) recognizing that tech companies can sustain competitive advantages longer. The P/E component applies a dynamic ceiling: max P/E = min(growth% x 1.5, 30), preventing runaway valuations.
Valuation Track Record
Retroactive intrinsic value vs actual close price — ELC
Earnings Quality
Fiscal year 2025
Financial Forensics
Beneish M-Score · 2025
ELC exhibits several concerning indicators of earnings manipulation, particularly highlighted by a Beneish M-Score of -0.7101, which is below the manipulation threshold. The earnings quality score of 39.6 suggests significant issues with cash conversion and revenue recognition, raising red flags for potential financial misrepresentation.
- Beneish M-Score of -0.7101 indicates potential earnings manipulation, as it is above the threshold of -1.78.
- Earnings Quality Score of 39.6/100, particularly low cash conversion score of 0.0/100, suggests poor earnings quality.
- SGI of 1.8968 indicates aggressive revenue growth that may not be sustainable or accurately reported.
- DSRI of 0.7932 suggests that inventory levels are well-managed relative to sales, which is a positive sign.
- Receivables quality score of 100.0/100 indicates strong management of receivables, suggesting effective credit control.
The ownership structure shows a concentration among individual shareholders, with the top three individuals holding a combined 18.9%. This could lead to potential governance issues and conflicts of interest, especially in decision-making processes.
Investors should exercise caution and conduct further due diligence on ELC, particularly focusing on cash flow statements and revenue recognition practices. Consider monitoring for any changes in management or ownership that may impact governance.
Generated by AI based on quantitative data. Not financial advice.
Quantitative Scores
Key Ratios
Company Overview
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> mapping common ownership for ELC — hover nodes for intel, click to navigate