Company: ELSE
Filing Date: 2025-11-13
Form Type: 10-Q
Source: 0001554855-25-002030
Chunk: 5

Company: ELECTRO SENSORS INC
Filing Date: 2025-11-13
Form: 10-Q
Item: Part I, Item 2
Chunk 5
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 December 31, 2024.

CRITICAL ACCOUNTING ESTIMATES

The preparation of our financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make decisions based upon estimates, assumptions, and factors it considers relevant to the circumstances. These decisions include the selection of applicable accounting principles and the use of judgment in their application and affect reported amounts and disclosures. Changes in economic conditions or other business circumstances may affect the outcomes of management’s estimates and assumptions. An in-depth description of our accounting estimates can be found in the interim financial statements included in this report and in our Annual Report on Form 10-K for the fiscal year ended December 31, 2024. There have been no changes to our critical accounting estimates during the three and nine-month periods ended September 30, 2025.

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