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ELVAElectrovaya Inc.
$10.24$400M
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Electrovaya Inc. (ELVA) Cash Flow Statement

29Y historyFree accessUpdated daily

Free cash flow has deteriorated to a negative $22.1 million in 2026Q2, with an OCF/NI ratio of -7.43 indicating that reported profits are not currently generating sufficient cash to cover operational requirements.

ELVA Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMSep'25Sep'24Sep'23Sep'22Sep'21Sep'20Sep'19Sep'18Sep'17Sep'16Sep'15Sep'14Sep'13Sep'12Sep'11Sep'10Sep'09Sep'08Sep'07Sep'06Sep'05Sep'04Sep'03Sep'02Sep'01Sep'00Sep'99Sep'98Sep'97
Cash from Operations292.2K1.72M1.04M-5.24M-8.82M-8.12M-3.9M-2.88M-7M-19.18M-8.09M449K-5.01M-1.44M-714K-2.42M-2.71M1.28M-1.71M-3.74M-3.35M-3.01M-4.96M-6.4M-9.12M-8.27M-411.87K-1.03M-855.66K-1.11M
Operating CF Margin %-2.7%2.33%-12.07%-56.5%-81.8%-28.53%-64.99%-124.27%-843.3%-41.41%2.71%-67.67%-50.56%-7.25%-23.59%-53.87%33.9%-67.21%-159.64%-99.87%-46.02%-77.87%-148.16%-306.31%-813.52%-270.31%-2161.83%--
Operating CF Growth %-20398.47%65.41%119.83%40.68%-8.74%-108.21%-35.58%58.93%63.51%-137.14%-1901.78%108.96%-248.64%-101.26%70.51%10.57%-311.15%175.07%54.35%-11.57%-11.41%39.31%22.57%29.74%-10.18%-1908.86%60.03%-20.42%22.75%-
Net Income5M3.36M-1.49M-1.48M-9.21M-7.53M1.11M-2.84M-10.17M-4.65M-8.79M-3.19M-3.45M-4.56M-3.87M-2M-2.35M-577K-4.06M-4.64M-7.94M-6.32M-8.46M-9.88M-9.99M-7.17M-1.52M-1.32M-844.07K-1.21M
Depreciation & Amortization1.73M1.45M1.21M907K503K319K209K109K308K309K579K620K613K959K429K266K655K503K564.58K646K978.8K2.41M3.06M2.75M2.49M1.5M449.13K179.23K103.74K15.08K
Stock-Based Compensation738K1.76M2.15M1.17M3.22M541K144K1.12M290K255K83K85K1.14M332K359K539K601K569K000000000000
Deferred Taxes-2.06M-2.05M0-679K00000163K286K487K000000000000000000
Other Non-Cash Items3.81M4.32M1.41M2.97M3.03M1.16M-3.17M-3.44M-653K-17M-97K149K110K418K1.64M153K00122.12K204.27K3.7M-247.96K43.65K7406310176.33K10.22K18.71K283.56K
Working Capital Changes-8.9M-7.12M-2.25M-8.12M-6.37M-2.6M-2.19M2.17M3.23M1.75M-150K2.3M-3.42M1.42M727K-1.38M-1.61M787K1.66M49.31K-94.84K1.15M399.24K724.07K-1.62M-2.61M481.07K96.09K-134.03K-193.52K
Change in Receivables-1.33M-5.18M-732K-7.84M-1.63M1.15M-2.15M684K170K245K1.15M2.01M545K1.73M-137K-1.44M-914K77K-93.94K-530.29K398.14K25.83K600.05K-225.81K-457.38K00000
Change in Inventory-6.73M-3.04M-1.42M-724K-2.79M-2.64M-1.03M760K2.31M1.68M-10.65M884K606K284K737K-1.19M45K-76K920.62K391.43K5.37K1.04M-34.13K471.61K-1.49M00000
Change in Payables-1.85M003.05M43K-665K2M-574K0000000000000000000000
Cash from Investing-29.18M-12.04M-666K-903K-212K-560K-40K15.23M-138K-167K-2.99M-501K-574K-622K-84K-316K-603K-624K-189.76K5.57M3.77M1.84M277.8K6.44M9.3M-24.46M-20.88M-498.84K-367.07K-332.1K
Capital Expenditures-34.33M-11.22M-666K-505K-203K-560K-40K00-105K-614K-115K-574K-622K-389K-316K-603K-251K-189.76K-275.71K-178.04K-159.28K-239.7K-230.99K-1.3M-9.19M-7.88M-498.84K-367.07K-332.1K
CapEx % of Revenue48.52%17.65%1.49%1.16%1.3%5.64%0.29%--4.62%3.14%0.69%7.75%21.89%3.95%3.08%12%6.64%7.47%11.76%5.3%2.44%3.76%5.34%43.84%903.86%5169%1046.6%--
Acquisitions000000000000000000000000000000
Investments------------------------------
Other Investing5.15M-823K0-398K-9K0015.23M-138K-62K-2.37M-386K00305K0000-1.01K00-7930-6310-6650-31.13K0
Cash from Financing51.75M15.9M-629K6.55M7.89M10.92M3.49M-13.73M4.84M21.64M5.54M7.51M4.41M-98K05.1M427K136K000508.82K15.87K0030.18M26.09M0-11.39K6.94M
Debt Issued (Net)19.79M3.35M1.83M-4.86M9.19M-2.02M3.31M-15.79M1.25M17.47M1.31M2.02M1.15M005.06M0-24K0000000000-354.32K0
Equity Issued (Net)33.44M16.38M131K13.45M807K12.94M115K1.03M3.64M4.17M4.23M2.51M3.33M0034K427K160K000015.87K0030.18M27.97M10.13K13.54K7.2M
Dividends Paid000000000000000000000000000000
Share Repurchases00000000000000000000000000-464.44K000
Other Financing-1.47M-3.83M-2.59M-2.04M-2.11M066K1.04M-48K002.99M-68K-98K0000000508.82K0000-1.88M-10.13K329.39K-256.9K
Net Change in Cash21.58M5.58M-251K406K-3.58M3.08M791K207K-2.66M2.77M-5.64M5.34M-1.64M-2.44M-218K2.26M-2.61M680K-2.31M2.94M972.53K618.17K-3.46M3.65M92.61K-3.9M3.96M-1.53M-1.23M5.5M
Free Cash Flow-34.03M-9.5M372K-5.74M-9.03M-8.68M-3.94M-2.88M-7M-19.18M-8.7M334K-5.58M-2.06M-1.1M-2.74M-3.31M1.03M-1.9M-4.02M-3.53M-3.17M-5.2M-6.64M-10.42M-17.47M-8.29M-1.53M-1.22M-1.44M
FCF Margin %-48.11%-14.95%0.83%-13.24%-57.8%-87.44%-28.82%-64.99%-124.27%-843.3%-44.56%2.02%-75.42%-72.45%-11.19%-26.67%-65.87%27.26%-74.68%-171.4%-105.17%-48.46%-81.63%-153.5%-350.15%-1717.38%-5439.3%-3208.43%--
FCF Growth %-1047.88%-2654.3%106.48%36.42%-4.06%-120.31%-36.97%58.93%63.51%-120.42%-2705.99%105.98%-171.2%-86.67%59.7%17.31%-421.05%154.33%52.76%-13.75%-11.43%39.04%21.66%36.32%40.34%-110.75%-441.97%-25.07%15.08%-
FCF per Share-0.66-0.230.01-0.17-0.31-0.31-0.16-0.13-0.35-1.09-0.520.02-0.38-0.15-0.08-0.19-0.230.07-0.14-0.29-0.25-0.23-0.37-0.48-0.75-1.66-0.76-0.14-0.17-0.13
FCF Conversion (FCF/Net Income)-6.81x0.51x-0.70x3.54x0.96x1.08x-3.51x1.01x0.31x0.91x0.92x-0.14x1.45x0.32x0.18x1.21x1.15x-2.22x0.43x0.81x0.42x0.48x0.59x0.65x0.91x1.15x0.27x0.78x1.01x0.91x
Interest Paid1.38M2.12M2.23M1.79M2.31M1.44M1.53M304K1.01M1.4M619K0000000000000000000
Taxes Paid000000000000000000000000000000

Key Metrics

Growth RegimeMixed
ProfitabilityStrained
Balance SheetVulnerable
Cash FlowBurning
Top Statement Risk

Capital intensive manufacturing expansion

Earnings Quality Lacks Cash Support

According to the provided financial data, Electrovaya's operating cash flow frequently decouples from net income, evidenced by a 2026Q2 OCF/NI ratio of -7.43, which suggests that reported profits are not currently translating into the liquidity necessary to sustain the company's ongoing operational and capital requirements.

The persistent gap between net income and operating cash flow indicates that accrual-based accounting may be masking significant cash outflows related to operational scaling. Investors should monitor whether this divergence is a temporary byproduct of rapid growth or a structural issue regarding the company's ability to monetize its industrial battery sales.

Free Cash Flow Remains Negative

As reported in financial statements, Electrovaya's free cash flow trajectory has deteriorated significantly, reaching a low of -$22.1 million in 2026Q2, a trend that highlights the substantial cash burn required to support the company's transition toward domestic cell manufacturing and increased production capacity.

The negative FCF margins, which hit -124.4% in the most recent quarter, underscore the high financial burden of the Jamestown facility ramp-up. This trajectory suggests that the company remains heavily reliant on external financing to bridge the gap between its current operational scale and long-term profitability targets.

Aggressive Capital Intensity Escalating

Based on recent quarterly figures, Electrovaya's capital expenditure has surged to 82.5% of revenue in 2026Q2, reflecting a massive commitment to infrastructure that far exceeds typical maintenance levels and signals an aggressive, high-risk strategy to capture market share through vertical integration of cell production.

This level of capital intensity suggests that the company is prioritizing long-term manufacturing capabilities over short-term cash preservation. Analysts should evaluate whether the expected returns from the Jamestown facility can justify such a significant deployment of capital, especially given the volatility in industrial demand.

Working Capital Volatility Hinders Liquidity

Data from recent filings indicates that working capital changes are a primary driver of cash flow instability, with a -$9.6 million outflow in 2026Q2, suggesting that the company is struggling to manage the timing of inventory build-ups and receivables collection during its current expansion phase.

The erratic nature of these working capital swings may imply inefficiencies in supply chain management or a lack of bargaining power with suppliers and customers. Investors should investigate whether these outflows are linked to strategic stockpiling for production or potential bottlenecks in the fulfillment process.

Operational Realities Obscured by Accounting

Based on an analysis of the cash flow statement, the company's reliance on non-cash adjustments and the exclusion of significant capital outlays from core operating metrics may obscure the true cost of scaling, as evidenced by the recurring need for external capital to fund operations.

The cash flow statement reveals that the company's operational health is heavily dependent on its ability to manage large-scale capital projects while simultaneously navigating volatile input costs. The lack of consistent positive cash flow from operations warrants further investigation into the sustainability of the current business model.

ELVA — Frequently Asked Questions

Quick answers to the most common questions about buying ELVA stock.

How much cash does Electrovaya Inc. (ELVA) generate from operations?

Electrovaya Inc. (ELVA) generated $1.7M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is Electrovaya Inc.'s free cash flow?

Electrovaya Inc. (ELVA) reported negative free cash flow of $9.5M in 2025, indicating capital requirements exceeded cash from operations.

What is Electrovaya Inc.'s capital expenditure (CapEx)?

Electrovaya Inc. (ELVA) spent $11.2M on capital expenditures in 2025. CapEx represents the cash invested in physical assets like property, plant, and equipment to maintain or grow the business.