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ELUTElutia Inc.
$0.95$42M
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  4. Financial Ratios

Elutia Inc. (ELUT) Financial Ratios

Latest Ratios: P/E Ratio -1.2x · EV/EBITDA N/A · ROE 192.9%. (2018–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

ELUT Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018
Market Cap$42M$32M$109M$39M$59M$66M$139M——
Enterprise Value$13M$3M$120M$44M$67M$59M$131M——
P/E Ratio →-1.20————————
P/S Ratio3.412.594.461.592.471.393.27——
P/B Ratio1.571.15———4.876.69——
P/FCF—————————
P/OCF—————————

P/E links to full P/E history page with 30-year chart

ELUT EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018
EV / Revenue—0.254.931.772.821.243.07——
EV / EBITDA—————————
EV / EBIT—————————
EV / FCF—————————

ELUT Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018
Gross Margin53.7%53.7%43.9%44.7%48.8%40.1%48.2%46.1%40.8%
Operating Margin-149.8%-149.8%-146.3%-123.4%-147.5%-48.6%-31.9%-19.6%-21.1%
Net Profit Margin434.2%434.2%-221.3%-152.2%-137.9%-52.4%-51.1%-27.8%-29.6%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018
ROE192.9%192.9%——-775.1%-144.6%-104.8%——
ROA108.4%108.4%-135.6%-67.1%-48.4%-33.1%-34.2%-25.8%-24.2%
ROIC————-539.1%-184.9%-82.8%-280.1%-16.9%
ROCE-103.6%-103.6%—-229.4%-104.4%-47.4%-33.0%-27.6%-23.9%

ELUT Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018
Debt / Equity0.270.27———1.721.47——
Debt / EBITDA—————————
Net Debt / Equity—-1.04———-0.53-0.41——
Net Debt / EBITDA—————————
Debt / FCF—————————
Interest Coverage-47.58-47.58-10.32-6.11-6.06-3.65-2.87-1.21-1.09

Net cash position: cash ($36M) exceeds total debt ($8M)

ELUT Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018
Current Ratio2.222.220.690.731.191.822.231.011.36
Quick Ratio2.122.120.590.641.091.461.850.620.80
Cash Ratio1.451.450.350.450.401.171.460.140.18
Asset Turnover—0.200.670.570.350.710.520.960.82
Inventory Turnover2.182.183.493.552.882.972.193.223.10
Days Sales Outstanding—195.37105.3687.90269.1646.1861.2861.5067.32

ELUT Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018
Dividend Yield—————————
Payout Ratio—————————

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018
Earnings Yield—————————
FCF Yield—————————
Buyback Yield0.0%0.0%1.1%0.1%0.0%0.0%0.0%——
Total Shareholder Yield0.0%0.0%1.1%0.1%0.0%0.0%0.0%——
Shares Outstanding—$46M$29M$18M$14M$10M$10M$11M$11M

Key Metrics

Growth RegimeContracting
ProfitabilityNegative
Balance SheetVulnerable
Cash FlowBurning
Top Statement Risk

Binary product pipeline dependency

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Valuation Distorted by Strategic Divestiture

According to recent market data, Elutia trades at a price-to-sales multiple of 3.59, a figure that likely misrepresents the company's underlying growth potential given the significant revenue contraction following the divestiture of its legacy orthobiologics assets and the ongoing transition toward a drug-eluting biologic platform.

The current P/S multiple appears to be an unreliable indicator of value because the denominator is currently depressed by the company's radical portfolio restructuring. Investors should exercise caution when comparing this multiple to peers like LeMaitre Vascular, as Elutia's valuation is currently driven more by the speculative success of its pipeline than by established, recurring revenue streams.

Structural Margin Constraints Persist

Based on reported financial statements, Elutia's gross margin of 53.66% reflects the inherent cost intensity of porcine-derived tissue processing, which remains significantly lower than the margins typically commanded by synthetic medical device manufacturers in the cardiac protection space.

The deeply negative operating margin of -149.78% suggests that the company's current scale is insufficient to absorb the high fixed costs associated with its specialized manufacturing and clinical sales force. Achieving sustainable profitability will likely require a successful commercial pivot to higher-margin, drug-eluting products to offset the heavy R&D and SG&A burden.

Working Capital Volatility Impairs Operations

As evidenced by the company's recent financial disclosures, the cash conversion cycle has exhibited extreme volatility, swinging from 179 days in 2023Q4 to -75 days in 2026Q1, which indicates significant instability in inventory management and the collection of receivables from hospital customers.

The erratic nature of these efficiency metrics suggests that the company's supply chain and distribution channels are still adjusting to the post-divestiture business model. Analysts should monitor whether the recent improvement in the cash conversion cycle is a sustainable operational gain or merely a temporary byproduct of inventory liquidation.

Fragile Liquidity Amidst Cash Burn

According to the most recent quarterly balance sheet, Elutia maintains a current ratio of 2.05, which provides a superficial sense of security, yet this liquidity buffer remains highly vulnerable to the company's persistent operational cash burn and the lack of consistent, positive free cash flow.

While the current ratio has improved from the sub-1.0 levels seen in previous periods, the company's reliance on cash reserves to fund ongoing development suggests that liquidity remains a primary risk factor. Investors should monitor the rate of cash depletion closely, as any delay in product commercialization could necessitate further dilutive financing.

Misapplication of Traditional Earnings Metrics

The most commonly misapplied metric for Elutia is the net profit margin, which, at 434.23% in 2025Q4, creates a misleading impression of profitability that ignores the one-time, non-recurring gains derived from the divestiture of the company's orthobiologics business unit.

Using net income to evaluate Elutia's performance obscures the underlying operational reality of a business that is still in the early stages of a high-cost commercial pivot. Analysts should instead focus on cash burn rates and revenue growth from the core CanGaroo platform to gain a more accurate understanding of the company's fundamental health.

Download Financial Ratios Data

Includes 30+ ratios · 8 years · Updated daily

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ELUT — Frequently Asked Questions

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

What is Elutia Inc.'s P/E ratio?

Elutia Inc.'s current P/E ratio is -1.2x. This places it at the 50th percentile of its historical range.

What is Elutia Inc.'s ROE?

Elutia Inc.'s return on equity (ROE) is 192.9%. This is above the typical threshold of 15-20% considered good for most companies. The historical average is -18.8%.

Is ELUT stock overvalued?

Based on historical data, Elutia Inc. is trading at a P/E of -1.2x. This is at the 50th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What are Elutia Inc.'s profit margins?

Elutia Inc. has 53.7% gross margin and -149.8% operating margin.