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Side-by-side financial comparison of ELECTRO SENSORS INC (ELSE) and Roivant Sciences Ltd. (ROIV). Click either name above to swap in a different company.

ELECTRO SENSORS INC is the larger business by last-quarter revenue ($2.8M vs $2.0M, roughly 1.4× Roivant Sciences Ltd.). ELECTRO SENSORS INC runs the higher net margin — 3.7% vs -13301.2%, a 13304.9% gap on every dollar of revenue. On growth, ELECTRO SENSORS INC posted the faster year-over-year revenue change (14.8% vs -77.8%). Over the past eight quarters, ELECTRO SENSORS INC's revenue compounded faster (10.8% CAGR vs -73.7%).

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

Roivant Sciences Ltd. is an American multinational healthcare company focused on applying technology to drug development and building subsidiary life sciences and health technology companies. It was founded in 2014 by Vivek Ramaswamy and is currently headed by CEO Matt Gline. Roivant maintains its headquarters in New York City as well as major offices in the biotech hubs of Boston and Basel.

ELSE vs ROIV — Head-to-Head

Bigger by revenue
ELSE
ELSE
1.4× larger
ELSE
$2.8M
$2.0M
ROIV
Growing faster (revenue YoY)
ELSE
ELSE
+92.6% gap
ELSE
14.8%
-77.8%
ROIV
Higher net margin
ELSE
ELSE
13304.9% more per $
ELSE
3.7%
-13301.2%
ROIV
Faster 2-yr revenue CAGR
ELSE
ELSE
Annualised
ELSE
10.8%
-73.7%
ROIV

Income Statement — Q4 FY2025 vs Q3 FY2026

Metric
ELSE
ELSE
ROIV
ROIV
Revenue
$2.8M
$2.0M
Net Profit
$103.0K
$-265.9M
Gross Margin
50.3%
Operating Margin
-0.3%
-16966.1%
Net Margin
3.7%
-13301.2%
Revenue YoY
14.8%
-77.8%
Net Profit YoY
-48.8%
-257.0%
EPS (diluted)
$0.03
$-0.38

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
ELSE
ELSE
ROIV
ROIV
Q4 25
$2.8M
$2.0M
Q3 25
$2.7M
$1.6M
Q2 25
$2.4M
$2.2M
Q1 25
$2.2M
$-39.6M
Q4 24
$2.4M
$9.0M
Q3 24
$2.5M
$4.5M
Q2 24
$2.2M
$8.0M
Q1 24
$2.2M
$28.9M
Net Profit
ELSE
ELSE
ROIV
ROIV
Q4 25
$103.0K
$-265.9M
Q3 25
$208.0K
$-113.5M
Q2 25
$59.0K
$-223.4M
Q1 25
$-64.0K
$-206.5M
Q4 24
$201.0K
$169.4M
Q3 24
$238.0K
$-230.2M
Q2 24
$-4.0K
$95.3M
Q1 24
$11.0K
$-151.1M
Gross Margin
ELSE
ELSE
ROIV
ROIV
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
47.2%
Q1 24
48.1%
Operating Margin
ELSE
ELSE
ROIV
ROIV
Q4 25
-0.3%
-16966.1%
Q3 25
6.6%
-19492.9%
Q2 25
-0.1%
-13130.0%
Q1 25
-7.5%
674.8%
Q4 24
1.3%
-3042.6%
Q3 24
6.9%
-7636.0%
Q2 24
-4.8%
-1279.5%
Q1 24
-4.5%
-919.5%
Net Margin
ELSE
ELSE
ROIV
ROIV
Q4 25
3.7%
-13301.2%
Q3 25
7.6%
-7225.9%
Q2 25
2.5%
-10292.9%
Q1 25
-2.9%
521.8%
Q4 24
8.4%
1878.3%
Q3 24
9.5%
-5143.8%
Q2 24
-0.2%
1192.7%
Q1 24
0.5%
-522.3%
EPS (diluted)
ELSE
ELSE
ROIV
ROIV
Q4 25
$0.03
$-0.38
Q3 25
$0.06
$-0.17
Q2 25
$0.02
$-0.33
Q1 25
$-0.02
$-0.28
Q4 24
$0.06
$0.23
Q3 24
$0.07
$-0.31
Q2 24
$0.00
$0.12
Q1 24
$0.00
$-0.02

Balance Sheet & Financial Strength

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

Metric
ELSE
ELSE
ROIV
ROIV
Cash + ST InvestmentsLiquidity on hand
$10.6M
$4.5B
Total DebtLower is stronger
Stockholders' EquityBook value
$14.8M
$4.3B
Total Assets
$15.7M
$5.2B
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ELSE
ELSE
ROIV
ROIV
Q4 25
$10.6M
$4.5B
Q3 25
$10.6M
$4.4B
Q2 25
$10.2M
$4.5B
Q1 25
$10.0M
$4.9B
Q4 24
$10.0M
$5.1B
Q3 24
$10.3M
$5.4B
Q2 24
$9.9M
$5.7B
Q1 24
$10.1M
$6.5B
Total Debt
ELSE
ELSE
ROIV
ROIV
Q4 25
Q3 25
Q2 25
Q1 25
Q4 24
Q3 24
Q2 24
$311.7M
Q1 24
$430.6M
Stockholders' Equity
ELSE
ELSE
ROIV
ROIV
Q4 25
$14.8M
$4.3B
Q3 25
$14.7M
$4.4B
Q2 25
$14.4M
$4.3B
Q1 25
$14.3M
$4.7B
Q4 24
$14.3M
$5.2B
Q3 24
$14.1M
$5.2B
Q2 24
$13.8M
$5.4B
Q1 24
$13.8M
$6.0B
Total Assets
ELSE
ELSE
ROIV
ROIV
Q4 25
$15.7M
$5.2B
Q3 25
$15.7M
$5.1B
Q2 25
$15.2M
$5.0B
Q1 25
$15.1M
$5.4B
Q4 24
$14.9M
$5.8B
Q3 24
$15.0M
$6.2B
Q2 24
$14.5M
$6.5B
Q1 24
$14.5M
$7.2B
Debt / Equity
ELSE
ELSE
ROIV
ROIV
Q4 25
Q3 25
Q2 25
Q1 25
Q4 24
Q3 24
Q2 24
0.06×
Q1 24
0.07×

Cash Flow & Capital Efficiency

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

Metric
ELSE
ELSE
ROIV
ROIV
Operating Cash FlowLast quarter
$20.0K
$-196.5M
Free Cash FlowOCF − Capex
$-201.4M
FCF MarginFCF / Revenue
-10076.0%
Capex IntensityCapex / Revenue
246.9%
Cash ConversionOCF / Net Profit
0.19×
TTM Free Cash FlowTrailing 4 quarters
$-776.7M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ELSE
ELSE
ROIV
ROIV
Q4 25
$20.0K
$-196.5M
Q3 25
$395.0K
$-185.7M
Q2 25
$277.0K
$-204.4M
Q1 25
$-30.0K
$-172.6M
Q4 24
$-277.0K
$-207.3M
Q3 24
$362.0K
$-266.8M
Q2 24
$-158.0K
$-192.8M
Q1 24
$202.0K
$-108.5M
Free Cash Flow
ELSE
ELSE
ROIV
ROIV
Q4 25
$-201.4M
Q3 25
$389.0K
$-193.5M
Q2 25
$-208.4M
Q1 25
$-173.4M
Q4 24
$-298.0K
$-209.1M
Q3 24
$358.0K
$-267.8M
Q2 24
$-184.0K
$-193.8M
Q1 24
$-108.8M
FCF Margin
ELSE
ELSE
ROIV
ROIV
Q4 25
-10076.0%
Q3 25
14.2%
-12317.8%
Q2 25
-9604.5%
Q1 25
438.1%
Q4 24
-12.4%
-2318.5%
Q3 24
14.3%
-5984.4%
Q2 24
-8.3%
-2425.5%
Q1 24
-376.1%
Capex Intensity
ELSE
ELSE
ROIV
ROIV
Q4 25
246.9%
Q3 25
0.2%
499.6%
Q2 25
185.9%
Q1 25
-2.0%
Q4 24
0.9%
20.3%
Q3 24
0.2%
22.3%
Q2 24
1.2%
12.1%
Q1 24
0.0%
1.2%
Cash Conversion
ELSE
ELSE
ROIV
ROIV
Q4 25
0.19×
Q3 25
1.90×
Q2 25
4.69×
Q1 25
Q4 24
-1.38×
-1.22×
Q3 24
1.52×
Q2 24
-2.02×
Q1 24
18.36×

Financial Flow Comparison

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

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