For the third quarter of the fiscal year ending November 2026, revenue was 1,530 million yen, EBITDA was 341 million yen, operating income was 130 million yen, and net income attributable to owners of parent was a profit of 113 million yen. Revenue increased by 49% year-over-year, and EBITDA increased due to improved gross margin and measures to contain personnel cost growth. The full-year outlook upper range was raised, with revised targets of revenue 5,700 million yen, EBITDA 1,200 million yen, operating income 400 million yen, and net income attributable to owners of parent 300 million 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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\/5246-20261014-03.pdf","jir_short_summary":"For the third quarter of the fiscal year ending November 2026, revenue was 1,530 million yen, EBITDA was 341 million yen, operating income was 130 million yen, and net income attributable to owners of parent was a profit of 113 million yen. Revenue increased by 49% year-over-year, and EBITDA increased due to improved gross margin and measures to contain personnel cost growth. The full-year outlook upper range was raised, with revised targets of revenue 5,700 million yen, EBITDA 1,200 million yen, operating income 400 million yen, and net income attributable to owners of parent 300 million yen.","jir_summary":"### Summary of Results\nIn the third quarter of the fiscal year ending November 2026, revenue was 1,530 million yen (Year-over-Year +49%), EBITDA was 341 million yen (YoY +361 million yen), operating income was 130 million yen (YoY +283 million yen), and net income attributable to owners of parent was a profit of 113 million yen (YoY +284 million yen). Revenue growth was primarily driven by strong performance of LIQUID eKYC, with cumulative contracted customers expanding to 743. Gross margin improved year-over-year, and SG&A increased due to a reduction in Polarify-related costs and reinforcement of personnel. EBITDA remained in positive territory.\n\n### Revision to Full-Year Outlook and Key Points Going Forward\nBased on strong performance through Q3, the full-year forecast range has been raised to the upper end. In Q4, we expect to record stock-based compensation expenses and undertake mid- to long-term product investments; the revised full-year targets are revenue 5,700 million yen, EBITDA 1,200 million yen, operating income 400 million yen, and net income attributable to owners of parent 300 million yen. EBITDA is calculated by adding depreciation, stock-based compensation expense, and goodwill amortization to operating income; the difference between operating income and net income is mainly due to non-operating expenses such as interest expense and corporate taxes.","jir_financial_highlights":"Revenue: 1,530 million yen (Year-over-Year +49%)\nEBITDA: 341 million yen (Year-over-Year improvement of +361 million yen)\nOperating Income: 130 million yen (Year-over-Year +283 million yen)\nNet Income Attributable to Owners of Parent: Profit of 113 million yen (Year-over-Year +284 million yen)\nGross Margin: 78.2% (excluding Polarify: 87.3%) (Year-over-Year +5.0pt)\nSelling, General and Administrative Expenses: 1,065 million yen (Year-over-Year +17%)\nSG&A to Revenue Ratio: 69.6% (Year-over-Year -18.5pt)","jir_category":"","jir_hashtags":"#ELEMENTS, #Earnings, #ThisFiscalsResults, #LIQUID_eKYC","jir_key_figures":"Revenue: 1,530 million yen (Year-over-Year +49%)\nEBITDA: 341 million yen (YoY +361 million yen)\nOperating Income: 130 million yen (YoY +283 million yen)","jir_meta_title":"ELEMENTS, Inc. Q3 Financial Results for FY Ending November 2026 | Revenue 1,530 million yen, Returned to Profit","jir_meta_description":"Key points from ELEMENTS, Inc.'s Q3 financial results for the fiscal year ending November 2026: revenue 1,530 million yen, EBITDA 341 million yen, operating income 130 million yen, net profit 113 million yen. Full-year outlook revised upward, driven by strength in LIQUID eKYC.","jir_og_title":"ELEMENTS, Inc. Q3 Financial Highlights: Revenue 1,530 million yen, Returned to Profit","jir_og_description":"ELEMENTS, Inc. reported Q3 revenue of 1,530 million yen and EBITDA exceeding 341 million yen, maintaining profitability. 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