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Side-by-side financial comparison of Abits Group Inc (ABTS) and ELECTRO SENSORS INC (ELSE). Click either name above to swap in a different company.

Abits Group Inc is the larger business by last-quarter revenue ($3.7M vs $2.8M, roughly 1.3× ELECTRO SENSORS INC). On growth, ELECTRO SENSORS INC posted the faster year-over-year revenue change (14.8% vs 0.0%).

Universal ABIT Co., Ltd was a computer components manufacturer, based in Taiwan, active since the 1980s. Its core product line were motherboards aimed at the overclocker market. ABIT experienced serious financial problems in 2005. The brand name "ABIT" and other intangible properties, including patents and trademarks, were acquired by Universal Scientific Industrial Co., Ltd. (USI) in May 2006.

Polar Electro Oy is a Finnish manufacturer of sports training computers, particularly known for developing the world's first wireless heart rate monitor.

ABTS vs ELSE — Head-to-Head

Bigger by revenue
ABTS
ABTS
1.3× larger
ABTS
$3.7M
$2.8M
ELSE
Growing faster (revenue YoY)
ELSE
ELSE
+14.8% gap
ELSE
14.8%
0.0%
ABTS

Income Statement — Q2 FY2025 vs Q4 FY2025

Metric
ABTS
ABTS
ELSE
ELSE
Revenue
$3.7M
$2.8M
Net Profit
$103.0K
Gross Margin
50.3%
Operating Margin
55.1%
-0.3%
Net Margin
3.7%
Revenue YoY
0.0%
14.8%
Net Profit YoY
-48.8%
EPS (diluted)
$0.03

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
ABTS
ABTS
ELSE
ELSE
Q4 25
$2.8M
Q3 25
$2.7M
Q2 25
$3.7M
$2.4M
Q1 25
$2.2M
Q4 24
$2.4M
Q3 24
$2.5M
Q2 24
$3.7M
$2.2M
Q1 24
$2.2M
Net Profit
ABTS
ABTS
ELSE
ELSE
Q4 25
$103.0K
Q3 25
$208.0K
Q2 25
$59.0K
Q1 25
$-64.0K
Q4 24
$201.0K
Q3 24
$238.0K
Q2 24
$-14.0K
$-4.0K
Q1 24
$11.0K
Gross Margin
ABTS
ABTS
ELSE
ELSE
Q4 25
50.3%
Q3 25
53.1%
Q2 25
51.2%
Q1 25
48.4%
Q4 24
49.6%
Q3 24
50.4%
Q2 24
27.0%
47.2%
Q1 24
48.1%
Operating Margin
ABTS
ABTS
ELSE
ELSE
Q4 25
-0.3%
Q3 25
6.6%
Q2 25
55.1%
-0.1%
Q1 25
-7.5%
Q4 24
1.3%
Q3 24
6.9%
Q2 24
20.4%
-4.8%
Q1 24
-4.5%
Net Margin
ABTS
ABTS
ELSE
ELSE
Q4 25
3.7%
Q3 25
7.6%
Q2 25
2.5%
Q1 25
-2.9%
Q4 24
8.4%
Q3 24
9.5%
Q2 24
-0.4%
-0.2%
Q1 24
0.5%
EPS (diluted)
ABTS
ABTS
ELSE
ELSE
Q4 25
$0.03
Q3 25
$0.06
Q2 25
$0.02
Q1 25
$-0.02
Q4 24
$0.06
Q3 24
$0.07
Q2 24
$-0.00
$0.00
Q1 24
$0.00

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
ABTS
ABTS
ELSE
ELSE
Cash + ST InvestmentsLiquidity on hand
$1.1M
$10.6M
Total DebtLower is stronger
Stockholders' EquityBook value
$10.4M
$14.8M
Total Assets
$11.4M
$15.7M
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ABTS
ABTS
ELSE
ELSE
Q4 25
$10.6M
Q3 25
$10.6M
Q2 25
$1.1M
$10.2M
Q1 25
$10.0M
Q4 24
$10.0M
Q3 24
$10.3M
Q2 24
$396.6K
$9.9M
Q1 24
$10.1M
Stockholders' Equity
ABTS
ABTS
ELSE
ELSE
Q4 25
$14.8M
Q3 25
$14.7M
Q2 25
$10.4M
$14.4M
Q1 25
$14.3M
Q4 24
$14.3M
Q3 24
$14.1M
Q2 24
$11.3M
$13.8M
Q1 24
$13.8M
Total Assets
ABTS
ABTS
ELSE
ELSE
Q4 25
$15.7M
Q3 25
$15.7M
Q2 25
$11.4M
$15.2M
Q1 25
$15.1M
Q4 24
$14.9M
Q3 24
$15.0M
Q2 24
$12.2M
$14.5M
Q1 24
$14.5M

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
ABTS
ABTS
ELSE
ELSE
Operating Cash FlowLast quarter
$1.2M
$20.0K
Free Cash FlowOCF − Capex
$-470.2K
FCF MarginFCF / Revenue
-12.8%
Capex IntensityCapex / Revenue
46.2%
Cash ConversionOCF / Net Profit
0.19×
TTM Free Cash FlowTrailing 4 quarters

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ABTS
ABTS
ELSE
ELSE
Q4 25
$20.0K
Q3 25
$395.0K
Q2 25
$1.2M
$277.0K
Q1 25
$-30.0K
Q4 24
$-277.0K
Q3 24
$362.0K
Q2 24
$-470.2K
$-158.0K
Q1 24
$202.0K
Free Cash Flow
ABTS
ABTS
ELSE
ELSE
Q4 25
Q3 25
$389.0K
Q2 25
$-470.2K
Q1 25
Q4 24
$-298.0K
Q3 24
$358.0K
Q2 24
$-184.0K
Q1 24
FCF Margin
ABTS
ABTS
ELSE
ELSE
Q4 25
Q3 25
14.2%
Q2 25
-12.8%
Q1 25
Q4 24
-12.4%
Q3 24
14.3%
Q2 24
-8.3%
Q1 24
Capex Intensity
ABTS
ABTS
ELSE
ELSE
Q4 25
Q3 25
0.2%
Q2 25
46.2%
Q1 25
Q4 24
0.9%
Q3 24
0.2%
Q2 24
1.2%
Q1 24
0.0%
Cash Conversion
ABTS
ABTS
ELSE
ELSE
Q4 25
0.19×
Q3 25
1.90×
Q2 25
4.69×
Q1 25
Q4 24
-1.38×
Q3 24
1.52×
Q2 24
Q1 24
18.36×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

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