Company profile

ELEMENTS, Inc.

EDINET
E38169
Securities
5246
Industry
Information & Communication
Latest annual securities report
2026-02-25 Annual Securities Report PDF HTML
Latest financial report
2026-07-14 Semiannual Securities Report PDF HTML
Latest filing
—
Compare this company

Industry position

Information & Communication

View details
Profitability Weak Current Bottom 11% 5-year trend Broadly stable
Financial strength Weak Based on Equity ratio Current Bottom 27% 5-year trend Improving
Growth Very strong Current Top 6% 5-year trend Improving
Cash generation Weak Current Bottom 6% 5-year trend Broadly stable

Latest half-year results

H1 FY2026

2025/12/01 - 2026/05/31

Consolidated · Japanese GAAP · Cumulative YTD

For H1 FY2026, revenue was ¥2.8 billion, up 65.6% year over year. Operating income was ¥327.66 million, up 1825.4% year over year. Net income was ¥299.65 million, up 153.9% year over year.

Revenue ¥2.8B up 65.6% year over year
Operating income ¥327.66M up 1825.4% year over year
Net income ¥299.65M up 153.9% year over year
Operating cash flow ¥527.24M
Free cash flow -¥243.99M
Total assets ¥6.77B

Half-year trend

Half-year financial trend

H1 values are cumulative year-to-date.

H2 values are calculated when comparable.

Consolidated · Japanese GAAP · Cumulative YTD

Mode

Half-year financial data

Annual key financial indicators

FY2025

Consolidated Japanese GAAP

Revenue reached ¥3.9 billion, up 53.0% year over year. Operating income moved into a loss of -¥215.32 million. Operating margin was -5.5%. Net income was -¥700.67 million, down 427.2% year over year. ROE was -19.5%; equity ratio was 44.2%; free cash flow was -¥2.4 billion.

Revenue ¥3.9B up 53.0% year over year
Operating income -¥215.32M down 471.8% year over year
Net income -¥700.67M down 427.2% year over year
Total assets¥7.24B
Total equity—
Operating cash flow-¥497.74M
Free cash flow-¥2.4B

Industry position details

Information & Communication

Annual data for the same fiscal year and industry

Comparison sample varies by metric

Profitability Weak

Operating margin Bottom 90% / ROE Bottom 91%

Financial strength Weak
Based on Equity ratio

Equity ratio Bottom 74%

Growth Very strong

Revenue growth Top 5% / 3-year revenue CAGR Top 8%

Cash generation Weak

Operating cash flow margin Bottom 92% / Free cash flow margin Bottom 98%

Profitability Industry position history Broadly stable
2025 Bottom 10% 2024 Bottom 20% 2023 Bottom 7% 2022 Bottom 3%
Financial strength Industry position history Improving
2025 Bottom 24% 2024 Bottom 19% 2023 Bottom 6% 2022 Bottom 3%
Growth Industry position history Improving
2025 Top 4% 2024 Top 9% 2023 Top 27%
Cash generation Industry position history Broadly stable
2025 Bottom 6% 2024 Bottom 31% 2023 Bottom 4% 2022 Bottom 5%
Profitability Operating margin -5.5% Industry median 8.5% Bottom 90% Comparison sample 262
Profitability ROE -19.5% Industry median 11.1% Bottom 91% Comparison sample 262
Financial strength Equity ratio 44.2% Industry median 60.4% Bottom 74% Comparison sample 262
Growth Revenue growth +53.0% Industry median +10.0% Top 5% Comparison sample 245
Growth 3-year revenue CAGR +33.1% Industry median +9.3% Top 8% Comparison sample 196
Cash generation Operating cash flow margin -12.8% Industry median 9.2% Bottom 92% Comparison sample 262
Cash generation Free cash flow margin -61.6% Industry median 3.8% Bottom 98% Comparison sample 262

Annual financial data

Fiscal year Scope Accounting standard Revenue Operating income Ordinary income Profit before tax Net income Profit attributable to owners of parent Comprehensive income Total assets Total liabilities Net assets Shareholders' equity Equity Equity attributable to owners of parent Equity for ratio Operating cash flow Investing cash flow Financing cash flow Free cash flow Cash and cash equivalents Basic EPS P/E Share price Market cap Book value per share Dividend per share Shares issued Equity ratio Official equity ratio ROE ROA Operating margin Ordinary income margin Net margin Operating cash flow margin Free cash flow margin Dividend payout ratio Revenue YoY Operating income YoY Ordinary income YoY Profit before tax YoY Net income YoY Total assets YoY Equity YoY Operating cash flow YoY Investing cash flow YoY Financing cash flow YoY Free cash flow YoY Cash and cash equivalents YoY EPS YoY Dividend per share YoY Shares issued YoY Employees YoY Average salary YoY Employees Average salary
FY2025 Consolidated Japanese GAAP 3895112000 -215316000 -301411000 -700666000 -700666000 -845452000 7239954000 3654749000 3585205000 3201066000 3585205000 -497744000 -1899893000 2926700000 -2397637000 3275338000 -28.14 118.05 27115114 0.4951972071 0.442 -0.1954326182 -0.0967776867 -0.0552785132 -0.0773818571 -0.1798834026 -0.1277868262 -0.6155502075 0.5300606036 -4.7177291249 -10.0447416636 -4.2715344393 0.4724727204 0.3741508827 -3.2347215488 -1.2677707751 3.7247590158 -2.898292491 0.192647061 -3.9717314488 0.1066574091 0.183908046 103
FY2024 Consolidated Japanese GAAP 2545724000 57916000 -27290000 -132915000 -132915000 -83050000 4916868000 2307834000 2609033000 2105999000 2609033000 222732000 -837780000 619439000 -615048000 2746276000 -5.66 85.95 24501814 0.5306290509 0.428 -0.0509441621 -0.0270324524 0.022750306 -0.0107199366 -0.0522110802 0.0874925954 -0.2416004249 0.3119603875 1.1946854463 0.9232247301 0.607585818 0.3548438829 1.5605087978 1.6524822695 -0.2246920655 -0.6365630677 0.4002077167 0.0016018183 0.6477909147 0.1154528403 0.4032258065 87
FY2023 Consolidated Japanese GAAP 1940397000 -297485000 -355453000 -338711000 -338711000 -372545000 3629103000 2610151000 1018951000 884287000 1018951000 -341361000 -684074000 1704392000 -1025435000 2741884000 -16.07 40.26 21965800 0.2807721357 0.244 -0.3324114702 -0.0933318784 -0.15331141 -0.1831857089 -0.1745575777 -0.1759232776 -0.5284665973 0.1748397187 0.4870868686 0.4085099302 0.3968488289 0.5433586853 0.4882823169 0.3979619371 -63.785869874 3.5957579908 -0.775435966 0.32912249 0.5928553332 0.095731467 -0.0158730159 62
FY2022 Consolidated Japanese GAAP 1651627000 -579991000 -600945000 -561569000 -561569000 -673960000 2351432000 1666783000 684649000 423570000 684649000 -567009000 -10559000 370862000 -577568000 2062928000 -39.47 21.13 20046700 0.2911625767 0.18 -0.8202290517 -0.2388200042 -0.3511634285 -0.3638503124 -0.3400095784 -0.3433033003 -0.3496963903 63

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Source data: Financial Services Agency EDINET / Data organization, aggregation, and metric calculations: bestforever.jp