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ELEMENTS, Previously Undisclosed Full-Year Net Income Forecast Seen at 725-825 Million Yen Loss

Mon Jul 14, 2025 4:00 pm JST Earnings

5246 ELEMENTS, Inc. 【J-GAAP】

Earnings Report

ELEMENTS, Inc. <5246> [TSE Growth] announced its financial results after the market closed on July 14th (16:00). The consolidated net income/loss for the cumulative second quarter of the fiscal year ending November 2025 (December 2024 to May 2025) turned into a loss of 451 million yen (compared to a profit of 39 million yen in the same period last year).

In addition, the consolidated net loss for the full year is projected to range from loss from 725 million to loss from 825 million yen.

In the most recent three-month period, from March to May (2Q), the consolidated net income/loss turned to a loss of 400 million yen (compared to a profit of 55 million yen in the same period last year). The operating profit margin sharply declined from 16.9% in the same period last year to 3.1%.

Note: If the earnings forecast is disclosed as a range, the article is based on the midpoint of that range.

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Actual Results

Accumulated Results 2nd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Dec - May, 2022 783 -464 -482 -448 -21.7 ー Jul 13, 2023 J-GAAP
Dec - May, 2023 1,208 147 98 39 1.7 ー Jul 12, 2024 J-GAAP
Dec - May, 2024 1,690 17 -9 -451 -18.4 ー Jul 14, 2025 J-GAAP
YoY +39.9% -88.4% － － －

First Half Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Dec - May, 2024 Guidance ー ー ー ー － 0 Jan 14, 2025 J-GAAP
Dec - May, 2024 Results 1,690 17 -9 -451 -18.4 0 Jul 14, 2025 J-GAAP
Revision Rate － － － － －

Guidance Update

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Nov, 2025 Prev 3,815 ー ー ー － 0 Feb 27, 2025 J-GAAP
Nov, 2025 New 3,908 -275 -325 -775 -28.6 0 Jul 14, 2025 J-GAAP
Revision Rate +2.4% － － － －

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jun - Nov, 2024 1,337 -90 -125 -171 -7.3 0 Jan 14, 2025 J-GAAP
Jun - Nov, 2025 Guidance 2,218 -292 -316 -324 -12.0 0 Jul 14, 2025 J-GAAP
YoY +65.9% -224.4% -152.8% -89.5% -63.0%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Nov, 2023 1,940 -297 -355 -338 -16.1 0 Jan 15, 2024 J-GAAP
Nov, 2024 2,545 57 -27 -132 -5.7 0 Jan 14, 2025 J-GAAP
Nov, 2025 Guidance 3,908 -275 -325 -775 -28.6 0 Jul 14, 2025 J-GAAP
YoY +53.6% － -1,103.7% -487.1% -405.1%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Mar - May, 2024 776 131 113 55 2.4 16.9 Jul 12, 2024 J-GAAP
Jun - Aug, 2024 649 -37 -53 -77 -3.4 -5.7 Oct 11, 2024 J-GAAP
Sep - Nov, 2024 688 -53 -72 -94 -4.0 -7.7 Jan 14, 2025 J-GAAP
Dec - Feb, 2024 715 -13 -24 -51 -2.1 -1.8 Apr 14, 2025 J-GAAP
Mar - May, 2025 975 30 15 -400 -16.3 3.1 Jul 14, 2025 J-GAAP
YoY +25.6% -77.1% -86.7% － －

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