Elspec Engineering (XTAE:ELSPC) EPS (Basic): ₪0.32 (TTM As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

XTAE:ELSPC Elspec Engineering Ltd XTAE:ELSPC
71 GF Score
Price ₪3.92
GF Value ₪5.62
Valuation Significantly Undervalued
! 4 Warning Signs
View Full Analysis

What is Elspec Engineering EPS (Basic)?

Elspec Engineering XTAE:ELSPC +1.55% 71 EPS (Basic) is ₪0.32 as of Dec. 2025. GuruFocus rates XTAE:ELSPC with a GF Score™ of 71/100 and a GF Value™ of ₪5.62 (Significantly Undervalued). The stock has 4 warning signs investors should review.

Elspec Engineering's basic earnings per share (Basic EPS) for the six months ended in Dec. 2025 was ₪0.19. Its basic earnings per share (Basic EPS) for the trailing twelve months (TTM) ended in Dec. 2025 was ₪0.32.

Elspec Engineering's EPS (Diluted) for the six months ended in Dec. 2025 was ₪0.19. Its EPS (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 was ₪0.32.

Elspec Engineering's EPS without NRI for the six months ended in Dec. 2025 was ₪0.19. Its EPS without NRIearnings per share without non-recurring items for the trailing twelve months (TTM) ended in Dec. 2025 was 0.32.

During the past 12 months, Elspec Engineering's average EPS without NRIGrowth Rate was -52.10% per year. During the past 3 years, the average EPS without NRI Growth Rate was 3.50% per year. During the past 5 years, the average EPS without NRI Growth Rate was 16.90% per year. During the past 10 years, the average EPS without NRI Growth Rate was 5.10% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the EPS without NRI Growth Rate using EPS without NRI data.

During the past 13 years, Elspec Engineering's highest 3-Year average EPS without NRI Growth Rate was 81.00% per year. The lowest was -25.80% per year. And the median was 3.75% per year.

Elspec Engineering  (XTAE:ELSPC) EPS (Basic) Explanation

EPS is the single most important variable used by Wall Street in determining the earnings power of a company. But investors need to be aware that Earnings per Share can be easily manipulated by adjusting depreciation and amortization rate or non-recurring items. That's why GuruFocus lists EPS without NRI, which better reflects the company's underlying performance.

Be Aware

Compared with Earnings per share, a company's cash flow is better indicator of the company's earnings power.

If a company's earnings per share is less than cash flow per share over long term, investors need to be cautious and find out why.

Elspec Engineering EPS (Basic) Related Terms

Elspec Engineering EPS (Basic) Historical Data

* Premium members only.

The historical data trend for Elspec Engineering's EPS (Basic) 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.

Elspec Engineering EPS (Basic) Chart

Elspec Engineering Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EPS (Basic)
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.22 0.21 0.56 0.65 0.32

Elspec Engineering Semi-Annual Data
Dec15 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
EPS (Basic) Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.24 0.47 0.18 0.13 0.19
XTAE:ELSPC
71GF Score
Elspec Engineering Ltd XTAE:ELSPC
EPS (Basic) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Elspec Engineering EPS (Basic) Calculation

EPS (Basic) is a rough measurement of the amount of a company's profit that can be allocated to one share of its stock. Basic earnings per share (EPS) do not factor in the dilutive effects on convertible securities.

Elspec Engineering's Basic EPS for the fiscal year that ended in Dec. 2025 is calculated as

Basic EPS (A: Dec. 2025 )=(Net Income-Preferred Dividends)/Shares Outstanding (Basic Average)
=(6.291-0)/19.659
=0.32

Elspec Engineering's Basic EPS for the quarter that ended in Dec. 2025 is calculated as

Basic EPS (Q: Dec. 2025 )=(Net Income-Preferred Dividends)/Shares Outstanding (Basic Average)
=(3.677-0)/19.211
=0.19

EPS (Basic) for the trailing twelve months (TTM) ended in Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was ₪0.32

* 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.

Frequently Asked Questions Learn more about EPS (Basic) →
What does a EPS (Basic) of ₪0.32 mean?
Elspec Engineering (XTAE:ELSPC) has a EPS (Basic) of ₪0.32 as of Dec. 2025. Earnings per share (basic) equals net income divided by the standard, non-diluted average shares outstanding. View historical data on Elspec Engineering and its competitors.
Is Elspec Engineering's EPS (Basic) too high?
Elspec Engineering's current EPS (Basic) is ₪0.32. Overall, Elspec Engineering has a GF Score™ of 71/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Elspec Engineering's EPS (Basic) compare to VRT and BE?
Elspec Engineering's EPS (Basic) of ₪0.32 can be compared against companies in the Industrial Products industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EPS (Basic) for an Industrial Products company?
A good EPS (Basic) depends on the Industrial Products industry context. However, EPS (Basic) 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 EPS (Basic) mean?
A high EPS (Basic) can signal that a stock is expensive relative to its fundamentals. Earnings per share (basic) equals net income divided by the standard, non-diluted average shares outstanding. View historical data on Elspec Engineering and its competitors. Elspec Engineering's current EPS (Basic) is ₪0.32. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Elspec Engineering stock overvalued right now?
Based on GuruFocus' analysis, Elspec Engineering (XTAE:ELSPC) is currently considered Significantly Undervalued. The stock's GF Value™ is ₪5.62, compared to a current price of ₪3.92 — trading 30.2% below its estimated fair value. The current EPS (Basic) is ₪0.32. Elspec Engineering's overall GF Score™ is 71/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EPS (Basic) calculated?
EPS (Basic) is calculated from a company's financial statements. For Elspec Engineering (XTAE:ELSPC), the current EPS (Basic) is ₪0.32 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 Elspec Engineering (XTAE:ELSPC) Overvalued in 2026?

Based on GuruFocus' analysis, Elspec Engineering stock appears to be undervalued. The current stock price of ₪3.92 is trading 30.2% below its estimated GF Value™ of ₪5.62. GuruFocus considers Elspec Engineering to be Significantly Undervalued.

Key valuation signals for XTAE:ELSPC:

  • EPS (Basic): ₪0.32
  • GF Value™: ₪5.62 vs. price of ₪3.92 (30.2% below fair value)
  • GF Score™: 71/100 with 4 warning signs

No single metric tells the full story. See the XTAE:ELSPC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Elspec Engineering Business Description

Address 4 HaShoham Street, Zone 23, Caesarea Industrial Park, P.O. Box 3019, Caesarea, ISR, 38900
Elspec Engineering Ltd is a provider of power quality solutions & services. It provides electrical power quality analyzers, real-time power factor correction systems, and energy saving solutions to the industrial, commercial, and utility industries. It has three research and development departments such as software and signal processing engineers, hardware analog, digital and power electricians.
71GF Score

Get the complete analysis for XTAE:ELSPC

EPS (Basic) is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₪3.92
Price
₪5.62
GF Value