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Side-by-side financial comparison of Alpha Cognition Inc. (ACOG) and ELECTRO SENSORS INC (ELSE). Click either name above to swap in a different company.
Alpha Cognition Inc. is the larger business by last-quarter revenue ($2.8M vs $2.8M, roughly 1.0× ELECTRO SENSORS INC). ELECTRO SENSORS INC runs the higher net margin — 3.7% vs -245.5%, a 249.2% gap on every dollar of revenue.
Polar Electro Oy is a Finnish manufacturer of sports training computers, particularly known for developing the world's first wireless heart rate monitor.
ACOG vs ELSE — Head-to-Head
Income Statement — Q4 FY2025 vs Q4 FY2025
| Metric | | |
|---|---|---|
| Revenue | $2.8M | $2.8M |
| Net Profit | $-6.9M | $103.0K |
| Gross Margin | — | 50.3% |
| Operating Margin | -283.7% | -0.3% |
| Net Margin | -245.5% | 3.7% |
| Revenue YoY | — | 14.8% |
| Net Profit YoY | — | -48.8% |
| EPS (diluted) | $-0.10 | $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.
| Q4 25 | $2.8M | $2.8M | ||
| Q3 25 | $2.8M | $2.7M | ||
| Q2 25 | $1.7M | $2.4M | ||
| Q1 25 | $2.9M | $2.2M | ||
| Q4 24 | — | $2.4M | ||
| Q3 24 | — | $2.5M | ||
| Q2 24 | — | $2.2M | ||
| Q1 24 | — | $2.2M |
| Q4 25 | $-6.9M | $103.0K | ||
| Q3 25 | $-1.3M | $208.0K | ||
| Q2 25 | $-10.5M | $59.0K | ||
| Q1 25 | $-2.0M | $-64.0K | ||
| Q4 24 | — | $201.0K | ||
| Q3 24 | — | $238.0K | ||
| Q2 24 | — | $-4.0K | ||
| Q1 24 | — | $11.0K |
| Q4 25 | — | 50.3% | ||
| Q3 25 | — | 53.1% | ||
| Q2 25 | 96.7% | 51.2% | ||
| Q1 25 | 99.6% | 48.4% | ||
| Q4 24 | — | 49.6% | ||
| Q3 24 | — | 50.4% | ||
| Q2 24 | — | 47.2% | ||
| Q1 24 | — | 48.1% |
| Q4 25 | -283.7% | -0.3% | ||
| Q3 25 | -187.0% | 6.6% | ||
| Q2 25 | -346.1% | -0.1% | ||
| Q1 25 | -125.9% | -7.5% | ||
| Q4 24 | — | 1.3% | ||
| Q3 24 | — | 6.9% | ||
| Q2 24 | — | -4.8% | ||
| Q1 24 | — | -4.5% |
| Q4 25 | -245.5% | 3.7% | ||
| Q3 25 | -46.4% | 7.6% | ||
| Q2 25 | -632.7% | 2.5% | ||
| Q1 25 | -68.5% | -2.9% | ||
| Q4 24 | — | 8.4% | ||
| Q3 24 | — | 9.5% | ||
| Q2 24 | — | -0.2% | ||
| Q1 24 | — | 0.5% |
| Q4 25 | $-0.10 | $0.03 | ||
| Q3 25 | $-0.30 | $0.06 | ||
| Q2 25 | $-0.65 | $0.02 | ||
| Q1 25 | $-0.13 | $-0.02 | ||
| Q4 24 | — | $0.06 | ||
| Q3 24 | — | $0.07 | ||
| Q2 24 | — | $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 | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | $66.0M | $10.6M |
| Total DebtLower is stronger | — | — |
| Stockholders' EquityBook value | $62.5M | $14.8M |
| Total Assets | $79.7M | $15.7M |
| Debt / EquityLower = less leverage | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $66.0M | $10.6M | ||
| Q3 25 | $35.4M | $10.6M | ||
| Q2 25 | $39.4M | $10.2M | ||
| Q1 25 | $45.5M | $10.0M | ||
| Q4 24 | — | $10.0M | ||
| Q3 24 | — | $10.3M | ||
| Q2 24 | — | $9.9M | ||
| Q1 24 | — | $10.1M |
| Q4 25 | $62.5M | $14.8M | ||
| Q3 25 | $33.9M | $14.7M | ||
| Q2 25 | $31.9M | $14.4M | ||
| Q1 25 | $40.8M | $14.3M | ||
| Q4 24 | — | $14.3M | ||
| Q3 24 | — | $14.1M | ||
| Q2 24 | — | $13.8M | ||
| Q1 24 | — | $13.8M |
| Q4 25 | $79.7M | $15.7M | ||
| Q3 25 | $46.3M | $15.7M | ||
| Q2 25 | $45.1M | $15.2M | ||
| Q1 25 | $48.6M | $15.1M | ||
| Q4 24 | — | $14.9M | ||
| Q3 24 | — | $15.0M | ||
| Q2 24 | — | $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 | | |
|---|---|---|
| Operating Cash FlowLast quarter | $-6.9M | $20.0K |
| Free Cash FlowOCF − Capex | $-7.1M | — |
| FCF MarginFCF / Revenue | -252.6% | — |
| Capex IntensityCapex / Revenue | 5.3% | — |
| Cash ConversionOCF / Net Profit | — | 0.19× |
| TTM Free Cash FlowTrailing 4 quarters | $-20.7M | — |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $-6.9M | $20.0K | ||
| Q3 25 | $-5.3M | $395.0K | ||
| Q2 25 | $-6.1M | $277.0K | ||
| Q1 25 | $-2.0M | $-30.0K | ||
| Q4 24 | — | $-277.0K | ||
| Q3 24 | — | $362.0K | ||
| Q2 24 | — | $-158.0K | ||
| Q1 24 | — | $202.0K |
| Q4 25 | $-7.1M | — | ||
| Q3 25 | $-5.4M | $389.0K | ||
| Q2 25 | $-6.1M | — | ||
| Q1 25 | $-2.1M | — | ||
| Q4 24 | — | $-298.0K | ||
| Q3 24 | — | $358.0K | ||
| Q2 24 | — | $-184.0K | ||
| Q1 24 | — | — |
| Q4 25 | -252.6% | — | ||
| Q3 25 | -188.8% | 14.2% | ||
| Q2 25 | -370.9% | — | ||
| Q1 25 | -72.0% | — | ||
| Q4 24 | — | -12.4% | ||
| Q3 24 | — | 14.3% | ||
| Q2 24 | — | -8.3% | ||
| Q1 24 | — | — |
| Q4 25 | 5.3% | — | ||
| Q3 25 | 2.6% | 0.2% | ||
| Q2 25 | 0.5% | — | ||
| Q1 25 | 2.2% | — | ||
| Q4 24 | — | 0.9% | ||
| Q3 24 | — | 0.2% | ||
| Q2 24 | — | 1.2% | ||
| Q1 24 | — | 0.0% |
| 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.
