Eastern International Ltd. (ELOG) Balance Sheet
ELOG balance sheet, FY2026
March 31, 2026 · U.S. dollars$32.3M assets = $17.1M liabilities + $15.2M equity
Both columns are drawn to the same scale: what ELOG owns equals what it owes plus shareholders’ equity. Hover a block for its value.
ELOG financial health
Descriptive bands, not a rating. Fiscal FY2026.
ELOG balance sheet trends, FY2022–FY2026
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $20.4MFY2022 | $32.3MFY2026 | +12.1%/yr | |
| Total liabilities | $11.4MFY2022 | $17.1MFY2026 | +10.7%/yr | |
| Shareholders’ equity | $9.1MFY2022 | $15.2MFY2026 | +13.8%/yr | |
| Cash & short-term investments | $2.4MFY2022 | $3.1MFY2026 | +5.7%/yr | |
| Total debt | $6.1MFY2022 | $6.9MFY2026 | +3.0%/yr | |
| Net cash (debt) | −$3.7MFY2022 | −$3.8MFY2026 | −$151,028 | |
| Working capital | $6.4MFY2022 | $11.2MFY2026 | +$4.9M | |
| Book value per share | $0.75FY2022 | $1.18FY2026 | +12.0%/yr | |
| Current ratio | 1.88FY2022 | 1.71FY2026 | −0.17 | |
| Debt / equity | 0.68FY2022 | 0.45FY2026 | −0.22 | |
| Shares outstanding | 12.0MFY2022 | 12.8MFY2026 | +1.7%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
ELOG assets
ELOG liabilities and equity
ELOG debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
ELOG balance sheet
| FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|
| Assets | |||||
| Cash & short-term investments | $3.1M | $846,409 | $2.2M | $963,096 | $2.4M |
| Cash & equivalents | $3.1M | $846,409 | $2.2M | $963,096 | $1.5M |
| Short-term investments | — | — | — | $0 | $949,787 |
| Receivables | $17.9M | $16.3M | $14.7M | $11.5M | $9.6M |
| Inventory | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $6.2M | $2.5M | $1.7M | $1.5M | $1.7M |
| Total current assets | $27.1M | $19.7M | $18.6M | $13.9M | $13.7M |
| Property, plant & equipment (net) | $2.7M | $2.3M | $3.1M | $4.9M | $6.0M |
| Goodwill & intangible assets | $0 | $0 | $0 | $0 | $0 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $2.5M | $2.8M | $1.3M | $694,663 | $761,492 |
| Total assets | $32.3M | $24.8M | $23.0M | $19.5M | $20.4M |
| Liabilities | |||||
| Accounts payable | $4.6M | $4.9M | $5.1M | $3.8M | $3.2M |
| Short-term debt | $5.7M | $4.2M | $2.7M | $1.6M | $2.0M |
| Deferred revenue | $3.2M | $117,191 | $241,008 | $219,701 | $318,806 |
| Total current liabilities | $15.8M | $12.1M | $11.0M | $6.5M | $7.3M |
| Long-term debt | $524,016 | $0 | $0 | $145,611 | $0 |
| Lease obligations | $1.3M | $1.7M | $2.9M | $4.5M | $5.1M |
| Other long-term liabilities | $713,078 | $1.2M | $2.2M | $3.3M | $4.1M |
| Total liabilities | $17.1M | $13.3M | $13.2M | $10.0M | $11.4M |
| Shareholders' equity | |||||
| Common stock & paid-in capital | $1,284 | $1,042 | $1,042 | $1,000 | $1,000 |
| Retained earnings (deficit) | $2.0M | $3.2M | $1.7M | $1.9M | $753,271 |
| Accumulated other comprehensive income | $736,015 | $204,750 | $57,129 | $468,980 | $1.1M |
| Total shareholders' equity | $15.2M | $11.5M | $9.8M | $9.5M | $9.1M |
| Key figures | |||||
| Total debt | $6.9M | $5.4M | $4.9M | $5.1M | $6.1M |
| Net cash (debt) | −$3.8M | −$4.6M | −$2.8M | −$4.1M | −$3.7M |
| Working capital | $11.2M | $7.6M | $7.6M | $7.5M | $6.4M |
| Tangible book value | $15.2M | $11.5M | $9.8M | $9.5M | $9.1M |
| Book value per share | $1.18 | $0.95 | $0.81 | $0.79 | $0.75 |
| Shares outstanding | 12.8M | 12.0M | 12.0M | 12.0M | 12.0M |
| Current ratio | 1.71 | 1.62 | 1.69 | 2.15 | 1.88 |
| Quick ratio | 1.32 | 1.41 | 1.53 | 1.93 | 1.65 |
| Debt / equity | 0.45 | 0.47 | 0.51 | 0.54 | 0.68 |
| Equity / assets | 47.1% | 46.3% | 42.4% | 48.9% | 44.3% |
| Jun '26 | Mar '26 | Sep '25 | Mar '25 | Sep '24 | Mar '24 | |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Cash & short-term investments | $3.1M | $3.1M | $5.8M | $846,409 | $188,183 | $2.2M |
| Cash & equivalents | $3.1M | $3.1M | $5.8M | $846,409 | $188,183 | $2.2M |
| Receivables | $17.9M | $17.9M | $21.4M | $16.3M | $16.2M | $14.7M |
| Inventory | $0 | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $6.2M | $6.2M | $2.5M | $2.5M | $2.4M | $1.7M |
| Total current assets | $27.1M | $27.1M | $29.7M | $19.7M | $18.8M | $18.6M |
| Property, plant & equipment (net) | $2.7M | $2.7M | $2.0M | $2.3M | $3.2M | $3.1M |
| Goodwill & intangible assets | $0 | $0 | $0 | $0 | $0 | $0 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $2.5M | $2.5M | $1.9M | $2.8M | $2.3M | $1.3M |
| Total assets | $32.3M | $32.3M | $33.6M | $24.8M | $24.3M | $23.0M |
| Liabilities | ||||||
| Accounts payable | $4.6M | $4.6M | $8.4M | $4.9M | $4.4M | $5.1M |
| Short-term debt | $5.7M | $5.7M | $5.0M | $4.2M | $2.7M | $2.7M |
| Deferred revenue | $3.2M | $3.2M | $45,368 | $117,191 | $318,456 | $241,008 |
| Total current liabilities | $15.8M | $15.8M | $16.8M | $12.1M | $10.8M | $11.0M |
| Long-term debt | $0 | $524,016 | $0 | $0 | $780,351 | $0 |
| Lease obligations | — | $1.3M | $1.5M | $1.7M | $2.8M | $2.9M |
| Other long-term liabilities | $1.2M | $713,078 | $990,820 | $1.2M | $2.2M | $2.2M |
| Total liabilities | $17.1M | $17.1M | $17.8M | $13.3M | $13.8M | $13.2M |
| Shareholders' equity | ||||||
| Common stock & paid-in capital | $1,284 | $1,284 | $1,202 | $1,042 | $1,042 | $1,042 |
| Retained earnings (deficit) | $2.0M | $2.0M | $3.7M | $3.2M | $2.1M | $1.7M |
| Accumulated other comprehensive income | $736,015 | $736,015 | $423,027 | $204,750 | $454,454 | $57,129 |
| Total shareholders' equity | $15.2M | $15.2M | $15.8M | $11.5M | $10.6M | $9.8M |
| Key figures | ||||||
| Total debt | $6.9M | $6.9M | $6.0M | $5.4M | $5.7M | $4.9M |
| Net cash (debt) | −$3.8M | −$3.8M | −$214,305 | −$4.6M | −$5.5M | −$2.8M |
| Working capital | $11.2M | $11.2M | $12.9M | $7.6M | $8.0M | $7.6M |
| Tangible book value | $15.2M | $15.2M | $15.8M | $11.5M | $10.6M | $9.8M |
| Book value per share | $1.18 | $1.18 | $1.35 | $0.95 | $0.88 | $0.81 |
| Shares outstanding | 12.8M | 12.8M | 11.7M | 12.0M | 12.0M | 12.0M |
| Current ratio | 1.71 | 1.71 | 1.77 | 1.62 | 1.74 | 1.69 |
| Quick ratio | 1.32 | 1.32 | 1.62 | 1.41 | 1.51 | 1.53 |
| Debt / equity | 0.45 | 0.45 | 0.38 | 0.47 | 0.54 | 0.51 |
| Equity / assets | 47.1% | 47.1% | 47.0% | 46.3% | 43.4% | 42.4% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed July 30, 2026); data from EODHD.
ELOG financial position
At the end of fiscal 2026 (March 31, 2026), Eastern International had total assets of $32.3 million (up 30.3% from a year earlier), total liabilities of $17.1 million and shareholders' equity of $15.2 million. It held $3.1 million in cash and short-term investments against $6.9 million of debt, net debt of $3.8 million. Its current ratio was 1.71. In the latest quarter (ended June 30, 2026) total assets were $32.3 million and equity $15.2 million.
Related: ELOG income statement, ELOG cash flow statement, ELOG key metrics. See the ELOG stock overview for the latest quote and news.
ELOG balance sheet FAQ
What are Eastern International's total assets?
Eastern International reported total assets of $32.3 million at the end of fiscal 2026 (March 31, 2026), compared with $24.8 million a year earlier.
How much debt does Eastern International have?
Eastern International had $6.9 million of total debt at the end of fiscal 2026, including short-term borrowings and lease obligations. Its debt-to-equity ratio was 0.45.
How much cash does Eastern International have?
Eastern International held $3.1 million in cash and short-term investments at the end of fiscal 2026; with $6.9 million of debt that is net debt of $3.8 million.
What is Eastern International's book value?
Eastern International's shareholders' equity (book value) was $15.2 million at the end of fiscal 2026, or $1.18 per share.
What is Eastern International's current ratio?
Eastern International had current assets of $27.1 million and current liabilities of $15.8 million, a current ratio of 1.71 (it can cover its short-term obligations).