XML 41 R29.htm IDEA: XBRL DOCUMENT v3.24.1.u1

SEGMENT INFORMATION (Tables)

3 Months Ended

Mar. 31, 2024

SEGMENT INFORMATION

Schedule Of Segment Reporting

		Three Months Ended March 31,
		2024				% of Sales(1)				2023				% of Sales(1)
Consumer		$	28,226,017				70.8	%		$	36,704,397				73.7	%
Commercial			11,631,763				29.2	%			13,105,135				26.3	%
Sales			39,857,780				100.0	%			49,809,532				100.0	%
Consumer			24,676,828				61.9	%			32,719,429				65.7	%
Commercial			4,860,268				12.2	%			5,680,201				11.4	%
Cost of goods sold			29,537,096				74.1	%			38,399,630				77.1	%
Gross margin			10,320,684				25.9	%			11,409,902				22.9	%
Consumer			3,251,490				8.2	%			2,396,025				4.8	%
Commercial			4,385,486				11.0	%			5,509,278				11.1	%
Selling, general and administrative			7,636,976				19.2	%			7,905,303				15.9	%
Consumer			93,676				0.2	%			98,134				0.2	%
Commercial			249,889				0.6	%			256,217				0.5	%
Depreciation and amortization			343,565				0.8	%			354,351				0.7	%
Total operating expenses			7,980,541				20.0	%			8,259,654				16.6	%
Operating income			2,340,143				5.9	%			3,150,248				6.3	%
Other income/(expense):
Consumer			8,005				0.0	%			23,534				0.0	%
Commercial			230,523				0.6	%			187,245				0.4	%
Other income			238,528				0.6	%			210,779				0.4	%
Consumer			(64,401	)			(0.2	)%			(59,618	)			(0.1	)%
Commercial			(56,453	)			(0.1	)%			(57,446	)			(0.1	)%
Interest expense			(120,854	)			(0.3	)%			(117,064	)			(0.2	)%
Income before income taxes			2,457,817				6.2	%			3,243,963				6.5	%
Consumer			(59,151	)			(0.1	)%			(317,841	)			(0.6	)%
Commercial			(491,127	)			(1.3	)%			(399,805	)			(0.9	)%
Income tax expense			(550,278	)			(1.4	)%			(717,646	)			(1.5	)%
Net income		$	1,907,539				4.8	%		$	2,526,317				5.1	%

Schedule Of Segment Reporting total assets

		As of
		March 31, 2024				December 31, 2023
Consumer		$	34,993,787			$	35,839,361
Commercial			35,682,400				33,777,041
Corporate			4,069,231				3,857,827
		$	74,745,418			$	73,474,229

X

- References

No definition available.

+ Details

Name:	ela_ScheduleofsegmentreportingtotalassetsTableTextblock
Namespace Prefix:	ela_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-25

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

+ Details

Name:	us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_SegmentReportingAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration