Komori
Earnings5246ELEMENTS,Inc.Information and Communications, Services and Others

Summary of Financial Results for the First Quarter of the Fiscal Year Ending November 2026 [Japanese GAAP] (Consolidated)

In the first quarter, net sales increased 80.6% year on year, while operating income, ordinary income and net income attributable to owners of the parent all turned profitable from losses in the same period of the previous year. The full-year earnings forecast and annual dividend forecast remain unchanged, with the annual dividend forecast remaining at ¥0.

Worth reading
42Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
80.6
%
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 December 2025 to 28 February 2026ConsolidatedJapanese GAAP
Net Sales1,291Millions of yenYear on year +80.6%Progress 24.4%
Operating profit119Millions of yenProgress 59.5%
Ordinary income105Millions of yenProgress 105.0%
Net income attributable to owners of the parent100Millions of yenProgress 100.0%

The width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.

Net income per share¥3.69
Financial position at period-end
Total assets6,957Millions of yen
of which net assets 3,730 Millions of yenEquity ratio 47.7%vs. prior year-end +3.5pt

塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales5,100~5,300
Operating profit0~200
Ordinary income△100~100
Net income△100~100
Annual Dividend Forecast¥0 → ¥0
Factors Behind Changes in Business Performance

The company expanded its business by positioning its core domestic services as being in a growth phase amid growing demand for digital transformation.

Disclosure regarding the going concern assumption

No applicable matters

Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Item Loss on liquidation of an affiliated company / Amount ¥5,455 thousand
Depreciation and amortization¥91,634 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Institutional investors and analysts
Issued Shares at Period-End27,170,514
Treasury Shares at Period-End0
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 December 2025 to 28 February 2026
Net Sales1,291 Millions of yen (YoY +80.6%)
Operating profit119 Millions of yen
Ordinary income105 Millions of yen
Profit attributable to owners of the parent100 Millions of yen
Net income per share¥3.69
Equity ratioEnd of the current fiscal period 47.7 / End of previous period 44.2
Total assets6,957 Millions of yen
Net assets3,730 Millions of yen
Full-year earnings forecastNet Sales 5,100~5,300 / Operating profit 0~200 / Ordinary income △100~100 / Net income △100~100
Annual Dividend Forecast¥0 → ¥0
Depreciation and amortization¥91,634 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Item Loss on liquidation of an affiliated company / Amount ¥5,455 thousand
Disclosure regarding the going concern assumptionNo applicable matters
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Institutional investors and analysts
Issued Shares at Period-End27,170,514
Treasury Shares at Period-End0
Factors Behind Changes in Business PerformanceThe company expanded its business by positioning its core domestic services as being in a growth phase amid growing demand for digital transformation.
Items this document does not state (14)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossMaterial subsequent events

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

The company said it expanded its business by positioning its core domestic services as being in a growth phase, against a backdrop of growing demand for digital transformation and expansion of the eKYC market resulting from amendments to the Act on Prevention of Transfer of Criminal Proceeds.

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Summary of Financial Results for the First Quarter of the Fiscal Year Ending November 2026 [Japanese GAAP] (Consolidated) | ELEMENTS,Inc. (5246) timely disclosure | Komori