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Impact of rising costs expected to widen from 4Q onward, but price revisions will be implemented sequentially. New medium-term plan will promote growth investments with ROE of 25% as the lower bound.","jir_summary":"### Performance Overview\nIn the third quarter of the fiscal year ending December 2026, revenue expanded due to increased new contracts for CS sets. Overseas sales showed a declining trend, but operating income increased thanks to growth in domestic CS sets and enhancement of value-added services. The full-year performance forecast is on track as of 3Q, and profit improvement from revisions to accounting treatment for LIFTE (Rifte) contributed as well. The impact of rising costs is expected to widen from 4Q onward, but appropriate price revisions are being implemented.\n\n### Outlook and Capital Policy\nUnder the new medium-term management plan (2026-2028), the company will continue growth based on CS sets, pursue growth investments and M&A with ROE of 25% as the lower bound, aiming to balance capital efficiency and growth. Capital allocation plans to generate approximately 16 billion yen of cash inflows over three years, combining M&A, business investment, and dividends to return capital to shareholders.","jir_financial_highlights":"Revenue: 60,800 million yen (Full-year forecast vs actual difference +5,?% Unknown)\nOperating Income: 5,000 million yen (Full-year forecast)\nNet Income Attributable to Owners of Parent: 3,200 million yen (Year-over-Year +15.6%)","jir_category":"","jir_hashtags":"#Elan, #CSSet, #NewMediumTermPlan, #CapitalPolicy","jir_key_figures":"Revenue 60,800 million yen (Actual)\nOperating Income 5,000 million yen (Consolidated Forecast)\nNet Income Attributable to Owners of Parent 3,200 million yen (Full-year Forecast)","jir_meta_title":"Elan Corporation: Accelerating Domestic Growth and Overseas Expansion Centered on CS Sets\uff5cFY2026 Third Quarter","jir_meta_description":"Summary of Elan Corporation's 3Q earnings. 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