XML 37 R26.htm IDEA: XBRL DOCUMENT
v3.22.2

ACQUISITION (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2022
ACQUISITIONS |
Schedule Of Assets Acquired Of Purchase Price |
Description |  | Amount |
Assets |  |  |
Cash |  | $ | 988,870 |
Account receivables |  |  | 395,144 |
Inventories |  |  | 486,736 |
Prepaid expenses |  |  | 93,727 |
Fixed assets - net |  |  | 247,038 |
Right-of-use assets |  |  | 609,511 |
Other assets |  |  | 13,268 |
Liabilities |  |  |  |
Account payables |  |  | (562,778 | )
Accrued liabilities |  |  | (653,289 | )
Operating lease liabilities |  |  | (609,511 | )
Net assets |  |  | 1,008,716 |
Goodwill |  |  | 3,708,272 |
Total Purchase Price |  | $ | 4,716,988 |
Schedule Of Consolidated Statement Of Income |
|  | Consolidated Statement of Income For the Three Months Ended |  |  | Proforma Combined For the Three Months Ended |
|  | June 30, 2022 |  |  | June 30, 2021 |
|  | (unaudited) |  |  | (unaudited) |
Revenue |  | $ | 42,639,718 |  |  | $ | 35,525,133 |
Income from continuing operations |  | $ | 3,847,858 |  |  | $ | 2,482,863 |
Net income |  | $ | 3,847,858 |  |  | $ | 2,482,863 |
Basic net income per common share |  | $ | 0.14 |  |  | $ | 0.09 |
Diluted net income per common share |  | $ | 0.14 |  |  | $ | 0.09 |
|  | Consolidated Statement of Income For the Six Months Ended |  |  | Proforma Combined For the Six Months Ended |
|  | June 30, 2022 |  |  | June 30, 2021 |
|  | (unaudited) |  |  | (unaudited) |
Revenue |  | $ | 90,054,816 |  |  | $ | 62,635,207 |
Income from continuing operations |  | $ | 6,495,083 |  |  | $ | 4,837,758 |
Net income |  | $ | 6,495,083 |  |  | $ | 4,837,758 |
Basic net income per common share |  | $ | 0.24 |  |  | $ | 0.18 |
Diluted net income per common share |  | $ | 0.24 |  |  | $ | 0.18 |

X
- References No definition available. + Details
Name: | ela_AcquisitionsAbstract
Namespace Prefix: | ela_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of condensed income statement, including, but not limited to, income statements of consolidated entities and consolidation eliminations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 12 -Paragraph (a) -Subsection 04 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-04(a)) -URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e24072-122690 + Details
Name: | srt_ScheduleOfCondensedIncomeStatementTableTextBlock
Namespace Prefix: | srt_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=128092470&loc=d3e4845-128472 + Details
Name: | us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration