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Cash flow from operations refers to the cash brought in through a company's normal business operations. It is the cash flow before any investment or financing activities. It is the cash version of net income.
Elmer Bancorp (OTCPK:ELMA) Cash Flow from Operations Explanation
For companies reported in indirect method, cash flow from operations contains six items:
1. Net Income From Continuing Operations:
Net Income From Continuing Operations indicates the net income that a firm brings in from ongoing business activities. These activities are expected to continue into the next reporting period. It excludes extraordinary items, income from the cumulative effects of accounting changes, non-recurring items, income from tax loss carry forward, and preferred dividends.
Elmer Bancorp's net income from continuing operations for the
six
months ended in Dec. 2025 was $3.30 Mil.
2. Depreciation, Depletion and Amortization:
Depreciation is a present expense that accounts for the past cost of an asset that is now providing benefits.
Depletion and amortization are synonyms for depreciation.
Generally:
The term depreciation is used when discussing man made tangible assets
The term depletion is used when discussing natural tangible assets
The term amortization is used when discussing intangible assets
Elmer Bancorp's depreciation, depletion and amortization for the
six
months ended in Dec. 2025 was $0.43 Mil.
3. Change In Working Capital:
Working Capital is a measure of a company's short term liquidity or its ability to cover short term liabilities. It is defined as the difference between a company's current assets and current liabilities. Changes in Working Capital is reported in the cash flow statement since it is one of the major ways in which net income can differ from operating cash flow.
Elmer Bancorp's change in working capital for the
six
months ended in Dec. 2025 was $0.29 Mil. It means Elmer Bancorp's working capital
increased by $0.29 Mil
from Dec. 2024 to Dec. 2025 .
4. Deferred Tax:
It is the cash flow generated from deferred tax.
Elmer Bancorp's cash flow from deferred tax for the
six
months ended in Dec. 2025 was $0.06 Mil.
Elmer Bancorp's cash from discontinued operating Activities for the
six
months ended in Dec. 2025 was $0.00 Mil.
6. Asset Impairment Charge:
It is the charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value.
Elmer Bancorp's asset impairment charge for the
six
months ended in Dec. 2025 was $0.00 Mil.
7. Stock Based Compensation:
It is a way corporations use stock options to reward employees. It provides executives and employees the opportunity to share in the growth of the company and, if structured properly, can align their interests with the interests of the company's shareholders and investors, without burning the company's cash on hand.
Elmer Bancorp's stock based compensation for the
six
months ended in Dec. 2025 was $0.12 Mil.
8. Cash Flow from Others:
These are cash differences caused by the change of inventory, accounts payable, accounts receivable etc. For instance, if a company pays its suppliers slower, its cash position will build up faster. If a company receives payments from its customers slower, its account receivables will rise, and its cash position will grow more slowly (or even shrink).
Elmer Bancorp's cash flow from others for the
six
months ended in Dec. 2025 was $-0.96 Mil.
Elmer Bancorp Cash Flow from Operations Related Terms
Elmer Bancorp Cash Flow from Operations Historical Data
* Premium members only.
The historical data trend for Elmer Bancorp's Cash Flow from Operations can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Elmer Bancorp Cash Flow from Operations Calculation
Cash flow from operations refers to the cash brought in through a company's normal business operations. It is the cash flow before any investment or financing activities. It is the cash version of net income.
Elmer Bancorp's Cash Flow from Operations for the fiscal year that ended in Dec. 2025 is calculated as:
For stock reported annually, GuruFocus uses latest annual data as the TTM data. Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was $3.25 Mil.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
What does a Cash Flow from Operations of $3.25 Mil mean?
Elmer Bancorp (ELMA) has a Cash Flow from Operations of $3.25 Mil as of Dec. 2025. Cash Flow from Operations is the amount of cash earned or paid from standard business operations. View historical data for Elmer Bancorp and its competitors.
Is Elmer Bancorp's Cash Flow from Operations too high?
Elmer Bancorp's current Cash Flow from Operations is $3.25 Mil. Overall, Elmer Bancorp has a GF Score™ of 72/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Elmer Bancorp's Cash Flow from Operations compare to WVFC and PFSB?
Elmer Bancorp's Cash Flow from Operations of $3.25 Mil can be compared against companies in the Banks industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cash Flow from Operations for a Banks company?
A good Cash Flow from Operations depends on the Banks industry context. However, Cash Flow from Operations should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cash Flow from Operations mean?
A high Cash Flow from Operations can signal that a stock is expensive relative to its fundamentals. Cash Flow from Operations is the amount of cash earned or paid from standard business operations. View historical data for Elmer Bancorp and its competitors. Elmer Bancorp's current Cash Flow from Operations is $3.25 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Elmer Bancorp stock overvalued right now?
Based on GuruFocus' analysis, Elmer Bancorp (ELMA) is currently considered Modestly Overvalued. The stock's GF Value™ is $25.33, compared to a current price of $29.00 — trading 14.5% above its estimated fair value. The current Cash Flow from Operations is $3.25 Mil. Elmer Bancorp's overall GF Score™ is 72/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cash Flow from Operations calculated?
Cash Flow from Operations is calculated from a company's financial statements. For Elmer Bancorp (ELMA), the current Cash Flow from Operations is $3.25 Mil as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Elmer Bancorp (ELMA) Overvalued in 2026?
Based on GuruFocus' analysis, Elmer Bancorp stock appears to be overvalued.
The current stock price of $29.00 is trading 14.5% above its estimated GF Value™ of $25.33.
GuruFocus considers Elmer Bancorp to be Modestly Overvalued.
Key valuation signals for ELMA:
Cash Flow from Operations: $3.25 Mil
GF Value™: $25.33 vs. price of $29.00 (14.5% above fair value)
No single metric tells the full story. See the ELMA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Elmer Bancorp Inc operates as the bank holding company for The First National Bank of Elmer. The Bank operates under a national bank charter and provides a complete line of business and personal banking products. The bank operates through its six full-service offices located in Cumberland, Gloucester, and Salem counties in New Jersey. The majority of the Bank's activities are with customers located within Southern New Jersey.
72GF Score
Get the complete analysis for ELMA
Cash Flow from Operations is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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