ELOG Eastern International Ltd.

Overview and Growth

Fiscal 2026 results for Eastern International Ltd. combined $253.79K of revenue with net loss of $1.15M and an operating cash outflow of $2.58M. The $253.79K revenue base provides substantial context for the company’s earnings, cash generation, and capital requirements. Compared with $335.60K in fiscal 2025, revenue decreased 24.4%, a top-line contraction that reduced operating scale. The company reported diluted EPS of -$0.10, adding a shareholder-level measure to the absolute income figures considered below. The per-share result recorded a 162.5% decrease from fiscal 2025 diluted EPS of $0.16. The diluted weighted-average share count was 11.40M, linking total earnings with the per-share result received by shareholders. At period end, total assets were $32.28M, framing the scale of the company’s operating and financing commitments. Asset turnover was 0.01x, relating the company’s annual revenue directly to the total assets reported at the period end.

Profitability

After reported cost of revenue, the company retained $4.24M as gross profit before recognizing operating expenses and other items. The reported operating result was an operating loss of $1.06M, reflecting costs that exceeded gross profit. The operating loss equaled 417.9% of revenue, showing the scale of the operating deficit relative to sales. The company ended the period with a net loss of $1.15M, extending the operating result through all remaining items. Measured against revenue, the bottom-line deficit represented 454.0% after all recognized items. The company reported negative EBITDA of $1.03M, adding a pre-interest, tax, depreciation, and amortization view of the operating shortfall. Before income taxes, the company recorded a loss of $1.01M, bridging the operating result to the final net loss. Measured against revenue, the pretax deficit represented 399.0%. The company recognized $139.40K of income tax for the period, completing the transition from pretax income to net income. The net loss equaled 7.6% of period-end equity, showing the deficit relative to book capital. Relative to total assets, the net loss represented 3.6%. The bottom line deteriorated from $1.78M of income in fiscal 2025 to a $1.15M loss.

Liquidity and Capital Structure

The company held $32.28M of assets against $17.09M of liabilities and $15.19M of equity, revealing how the asset base was financed. At period end, current assets of $27.10M compared with current liabilities of $15.85M, defining the company’s short-term resource position. At 1.71x, the current ratio shows that short-term assets were greater than short-term liabilities at period end. Borrowings totaled $5.56M, adding a fixed financing obligation alongside the company’s equity capital. The debt-to-equity relationship was 0.37x, showing how much debt the company carried for each unit of book equity. Relative to total assets, debt measured 17.2%, showing how much of the asset base was matched by borrowing. Equity equaled 47.1% of assets, showing the shareholder-capital layer within the company’s balance sheet. The liabilities-to-assets relationship was 52.9%, placing reported obligations against the full positive asset balance. Total assets were 30.3% higher than fiscal 2025 assets of $24.78M, measuring the company’s own balance-sheet change. Reported equity changed 32.5% from $11.47M in fiscal 2025, placing the current capital base higher year over year.

Cash Flow and Earnings Quality

Operating activities used $2.58M of cash, resulting in an operating cash outflow for the year. Capital expenditures used $878.95K in addition to the operating cash outflow, increasing the total cash consumed by operations and investment during the period. The company recorded a $3.46M cash deficit after capital spending for the period. Relative to total assets, the post-investment cash deficit measured 10.7%. Compared with a $2.16M operating cash outflow in fiscal 2025, the current outflow increased to $2.58M.

Based on the annual report for the fiscal year ending Mar 31, 2026. Analysis generated Oct 21, 2026.