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Elements (5246) · FactAdvancedLatest Financial Results Presentation (2026-10-14): "Restated"

Sales Growth and Narrower Losses

First written in FY2022. 13 of 21 entries say "Advanced", first in FY2023-Q3. Latest entry: 2026-10-14.

21entries
4years
10from disclosures
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How it moved
ProgressHeldSoftenedWorseOtherFY2022 – FY2023-Q2AdvancedFY2023-Q3 – FY2024WorsenedFY2025-H1 – FY2025Advanced2026-04-13 – 2026-10-142023: 420232024: 320242025: 220252026: 122026
Same theme, other companies
Earnings Progress Driven by Changes in Consolidated Net Sales and a Narrower Operating LossA theme 104 companies write about · 26 as a headwind · 69 as a tailwind

The whole theme swung hardest in 2020: 25 of 89 companies on the "Worse" side.

3 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 104 companies compared. The sentences above are computed from all 104.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1AdvancedAnnual report

    「For the current interim consolidated period, revenue was ¥2,799.005 million, up 65.6% year on year; EBITDA (Note) was ¥648.166 million, up 170.2%; operating income was ¥327.663 million, up 1,825.3%; ordinary income was ¥298.596 million (ordinary loss of ¥9.002 million in the same period of the previous year); and interim net income attributable to owners of the parent was ¥297.138 million (interim net loss of ¥451.556 million).」

    Revenue, EBITDA and operating income increased year on year, while ordinary results and interim results attributable to owners of the parent turned from losses to profits. Revenue growth and earnings improvement progressed in the interim results.
  2. FY2025WorsenedAnnual report

    「For the current consolidated fiscal year, revenue was ¥3,895.112 million, up 53.0% from the previous consolidated fiscal year; EBITDA (Note) was ¥270.687 million, down 21.1%; operating loss was ¥215.316 million (operating income of ¥57.916 million); ordinary loss was ¥301.411 million (ordinary loss of ¥27.290 million); and net loss attributable to owners of the parent was ¥700.666 million (¥132.915 million).」

    Revenue increased 53.0%, while EBITDA declined 21.1%, and operating results moved from a profit to an operating loss. Ordinary loss and net loss attributable to owners of the parent also widened.
  3. FY2025-H1WorsenedAnnual report

    「For the current interim consolidated period, revenue was ¥1,690.397 million, up 39.9% year on year; EBITDA (Note) was ¥239.861 million, up 2.5%; operating income was ¥17.018 million, down 88.4%; ordinary loss was ¥9.002 million (ordinary income of ¥98.509 million in the same period of the previous year); and interim net loss attributable to owners of the parent was ¥451.556 million (interim net income of ¥39.070 million).」

    Revenue increased 39.9% and EBITDA increased 2.5%, while operating income declined substantially and the Company swung to an ordinary loss and an interim net loss attributable to owners of the parent. Profitability deteriorated from the previous trend of simultaneous revenue growth and earnings improvement.
  4. FY2024AdvancedAnnual report

    「For the current consolidated fiscal year, revenue was ¥2,545.724 million, up 31.2% from the previous consolidated fiscal year; EBITDA was ¥343.089 million (loss of ¥125.757 million); and operating income was ¥57.916 million (operating loss of ¥297.485 million).」

    Revenue increased 31.2%, EBITDA turned positive, and the Company posted its first operating profit since establishment in the fiscal year ended November 2024. Ordinary loss and net loss attributable to owners of the parent continued.
  5. FY2024-Q2AdvancedAnnual report

    「For the second quarter of the current consolidated cumulative period, revenue was ¥1,208.398 million, up 54.2% year on year; EBITDA (Note) was ¥234.044 million (loss of ¥303.283 million); operating income was ¥147.293 million (operating loss of ¥464.734 million); ordinary income was ¥98.509 million (ordinary loss of ¥482.997 million); and net income attributable to owners of the parent was ¥39.070 million (net loss of ¥448.484 million).」

    Revenue increased 54.2% year on year, and EBITDA, operating income, ordinary income and net income attributable to owners of the parent were all positive. Profitability indicators improved significantly on a cumulative first-half basis from losses in the same period of the previous year.
  6. FY2024-Q1AdvancedAnnual report

    「For the first quarter of the current consolidated cumulative period, revenue was ¥432.209 million, up 15.4% year on year; EBITDA (Note) was ¥27.438 million (loss of ¥195.222 million in the same period of the previous year); operating income was ¥16.880 million (operating loss of ¥196.743 million); ordinary loss was ¥15.342 million (¥213.308 million); and net loss attributable to owners of the parent was ¥16.236 million (¥195.649 million).」

    Revenue increased 15.4% year on year, and EBITDA and operating income turned positive. Ordinary loss and net loss attributable to owners of the parent also narrowed substantially.
  7. FY2023AdvancedAnnual report

    「For the current consolidated fiscal year, revenue was ¥1,940.397 million, up 17.5% from the previous consolidated fiscal year; EBITDA (Note) was a loss of ¥125.757 million (loss of ¥573.451 million); and operating loss was ¥297.485 million (¥579.991 million).」

    Revenue increased 17.5%, while the EBITDA and operating losses narrowed from the previous year. The Company remained loss-making, but annual results confirmed improvement in performance indicators.
  8. FY2023-Q3AdvancedAnnual report

    「For the third quarter of the current consolidated cumulative period, revenue was ¥1,315.072 million, up 4.6% year on year; EBITDA (Note) was a loss of ¥211.907 million (loss of ¥441.762 million in the same period of the previous year); operating loss was ¥375.716 million (¥446.200 million); ordinary loss was ¥408.135 million (¥458.158 million); and net loss attributable to owners of the parent was ¥374.619 million (¥436.011 million).」

    Revenue increased 4.6% year on year, while the losses narrowed for EBITDA, operating loss, ordinary loss and net loss attributable to owners of the parent.
  9. FY2023-Q2Added interim resultsAnnual report

    「For the second quarter of the current consolidated cumulative period, revenue was ¥783.558 million, EBITDA (Note) was a loss of ¥303.283 million, operating loss was ¥464.734 million, ordinary loss was ¥482.997 million, and net loss attributable to owners of the parent was ¥448.484 million.」

    Results for the cumulative second quarter of FY2023 were added for revenue, EBITDA, operating loss, ordinary loss and net loss attributable to owners of the parent. No comparative analysis against the same quarter of the previous year was conducted.
  10. FY2023-Q1First-Quarter Results AddedAnnual report

    「For the first quarter of the current consolidated cumulative period, revenue was ¥374.569 million, operating loss was ¥196.743 million, ordinary loss was ¥213.308 million, and net loss attributable to owners of the parent was ¥195.649 million.」

    Results for the first quarter of FY2023 were added. As consolidated financial statements for the same quarter of the previous year were unavailable, no year-on-year analysis of growth or reduction in the loss was conducted.
  11. FY2022First statedAnnual report

    「Revenue was ¥1,651.627 million, up 21.3% from the previous consolidated fiscal year; EBITDA (Note) was a loss of ¥573.451 million (EBITDA loss of ¥691.052 million in the previous consolidated fiscal year); and operating loss was ¥579.991 million (operating loss of ¥706.056 million in the previous consolidated fiscal year).」

    Revenue increased, while EBITDA and operating loss improved from the previous year, although the Company remained loss-making.
Moved together

"Inorganic Growth Through Alliances and M&A" moved the same way as this thread, in the same document, in 7 of its 19 moves.

776555★123456
  1. ★This thread
  2. 1Inorganic Growth Through Alliances and M&A7×
  3. 2Negative Retained Earnings Carried Forward7×
  4. 3Expansion of LIQUID eKYC Use and Adoption6×
  5. 4Continued Operating Losses and Negative Operating Cash Flow5×
  6. 5Issuing Employee Stock Options5×
  7. 6Earnings Shortfall at アドメディカ and Recognition of an Impairment Loss5×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Elements yet. It last moved in the Financial Results Presentation of 2026-10-14: "Restated".
Sales Growth and Narrower Losses | ELEMENTS,Inc. (5246) | Komori