Consolidated results for the third quarter of the fiscal year ending November 2026 improved significantly: revenue 4,329,400 thousand yen, EBITDA 995,002 thousand yen, operating income 457,903 thousand yen, ordinary income 413,654 thousand yen, and net income attributable to owners of parent 410,743 thousand yen. Full-year forecasts have been revised upward to revenue 5,700 hundred million yen, EBITDA 1,200 hundred million yen, net income 300 million yen, and earnings per share 11.03 yen. The company reports a single segment, IoP Cloud, and has changed the scope of consolidation, including exclusion of newly acquired 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Inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-14","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/5246-20261014-01.pdf","jir_short_summary":"Consolidated results for the third quarter of the fiscal year ending November 2026 improved significantly: revenue 4,329,400 thousand yen, EBITDA 995,002 thousand yen, operating income 457,903 thousand yen, ordinary income 413,654 thousand yen, and net income attributable to owners of parent 410,743 thousand yen. Full-year forecasts have been revised upward to revenue 5,700 hundred million yen, EBITDA 1,200 hundred million yen, net income 300 million yen, and earnings per share 11.03 yen. The company reports a single segment, IoP Cloud, and has changed the scope of consolidation, including exclusion of newly acquired subsidiaries.","jir_summary":"### Overview of Performance\nFor the nine-month cumulative period, revenue was 4,329,400 thousand yen (YoY +59.1%), EBITDA was 995,002 thousand yen (YoY +353.8%), operating income was 457,903 thousand yen, ordinary income was 413,654 thousand yen, and net income attributable to owners of parent for the quarter was 410,743 thousand yen, turning profitable. Expansion of domestic core services centered on IoP Cloud contributed to achieving profitability on a quarterly basis. The company reports a single segment, IoP Cloud, and changes in the scope of consolidation, such as the exclusion of AdMedica and others, are reflected.\n\n### Financial Position and Outlook\nTotal assets amounted to 6,974,811 thousand yen and net assets were 4,016,764 thousand yen, resulting in a shareholders' equity ratio of 52.1%. Shareholders' equity increased due to factors including an increase in stock acquisition rights. According to supplemental materials, the company revised its forecast announced on July 14, 2026, raising full-year revenue to 5,700 hundred million yen, EBITDA to 1,200 hundred million yen, net income to 300 million yen, and earnings per share to 11.03 yen. Forecasts have been adjusted in line with the progress of results.","jir_financial_highlights":"Revenue: 4,329,400 thousand yen (Year-over-Year (YoY) +59.1%)\nEBITDA: 995,002 thousand yen (YoY +353.8%)\nOperating Income: 457,903 thousand yen (Previous period -136,470 thousand yen \u2192 turned profitable)\nOrdinary Income: 413,654 thousand yen (Previous period -179,131 thousand yen \u2192 turned profitable)\nNet Income Attributable to Owners of Parent (Quarter): 410,743 thousand yen (Previous period -622,691 thousand yen \u2192 turned profitable)\nEarnings per Share (Quarter): 15.10 yen \u2192 11.03 yen (Comparison with prior period unclear (note))","jir_category":"","jir_hashtags":"#ELEMENTS, #EarningsAnalysis","jir_key_figures":"Revenue: 4,329,400 thousand yen (YoY +59.1%)\nEBITDA: 995,002 thousand yen (YoY +353.8%)\nNet Income Attributable to Owners of Parent (Quarter): 410,743 thousand yen\nFull-year Forecast: Revenue 5,700 hundred million yen, EBITDA 1,200 hundred million yen, Net Income 300 million yen, Earnings per Share 11.03 yen (announced October 14, 2026)\nShares Outstanding at Period End: 27,250,514 shares","jir_meta_title":"ELEMENTS, Inc. \u2014 Third Quarter Financial Summary for FY Ending November 2026 | Key Metrics and Full-Year Outlook","jir_meta_description":"Key points from ELEMENTS, Inc.'s third quarter financial summary for the fiscal year ending November 2026: revenue 4,329,400 thousand yen, EBITDA 995,002 thousand yen, return to profitability. Revised full-year outlook and changes to consolidation scope explained.","jir_og_title":"ELEMENTS, Inc. Advances Toward Profitability in Q3","jir_og_description":"ELEMENTS, Inc. achieved revenue of 4,329,400 thousand yen, EBITDA of 995,002 thousand yen, and net income of 410,743 thousand yen in the third quarter, marking a return to profitability. Full-year forecasts were revised upward.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Revenue Trend\", \"jir_chart_json_data\": \"{\\\"labels\\\":[\\\"2025\/12\\\",\\\"2026\/03\\\",\\\"2026\/06\\\",\\\"2026\/09\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Revenue\\\",\\\"data\\\":[2721221,4329400,4329400,4329400]}]}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Income Trend\", \"jir_chart_json_data\": \"{\\\"labels\\\":[\\\"2025\/12\\\",\\\"2026\/03\\\",\\\"2026\/06\\\",\\\"2026\/09\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[-136470,457903,457903,457903]}]}\"}, {\"jir_chart_id\": \"ebitda_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"EBITDA Trend\", \"jir_chart_json_data\": \"{\\\"labels\\\":[\\\"2025\/12\\\",\\\"2026\/03\\\",\\\"2026\/06\\\",\\\"2026\/09\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"EBITDA\\\",\\\"data\\\":[0,995002,995002,995002]}]}\"}, {\"jir_chart_id\": \"net_income_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Net Income Attributable to Owners of Parent (Quarter) Trend\", \"jir_chart_json_data\": \"{\\\"labels\\\":[\\\"2025\/12\\\",\\\"2026\/03\\\",\\\"2026\/06\\\",\\\"2026\/09\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Income\\\",\\\"data\\\":[-622691,410743,410743,410743]}]}\"}, {\"jir_chart_id\": \"profit_margin_analysis\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Net Profit Margin Trend\", \"jir_chart_json_data\": \"{\\\"labels\\\":[\\\"2025\/12\\\",\\\"2026\/03\\\",\\\"2026\/06\\\",\\\"2026\/09\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Profit Margin\\\",\\\"data\\\":[-28.14,11.03,11.03,11.03]}]}\"}]","ir_related_company":58059,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-130771","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n