XML 23 R11.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

GOODWILL | 3 Months Ended
--- | ---
Mar. 31, 2024
GOODWILL |
GOODWILL | NOTE 5 — GOODWILL The following table summarizes the details of the Company’s changes in goodwill:
|  | March 31, |  |  | December 31, |
|  | 2024 |  |  | 2023 |
Consumer |  |  |  |  |  |
Opening balance |  | $ | 300,000 |  |  | $ | - |
Additions/(reductions) (1) |  |  | - |  |  |  | 300,000 |
Sub-total |  |  | 300,000 |  |  |  | 300,000 |
Commercial |  |  |  |  |  |  |  |
Opening balance |  |  | 3,621,453 |  |  |  | 3,621,453 |
Additions/(reductions) |  |  | - |  |  |  | - |
Sub-total |  |  | 3,621,453 |  |  |  | 3,621,453 |
|  | $ | 3,921,453 |  |  | $ | 3,921,453 |
(1) The increase in goodwill of $300 thousand for the year ended December 31, 2023 relates to the Company’s acquisition of Steven Kretchmer, Inc. on September 12, 2023 (“Kretchmer Transaction”). The Kretchmer Transaction remains within the measurement period of ASC 805, Business Combinations. The measurement period is the period after the acquisition date during which the acquirer may adjust the provisional amounts recognized for a business combination.

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

X
- Definition The entire disclosure for goodwill. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482548/350-20-55-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//350-20/tableOfContent Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-2 + Details
Name: | us-gaap_GoodwillDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration