ELEMENTS, Inc. (TYO:5246)

ELEMENTS Balance Sheet

Financials in millions JPY. Fiscal year is December - November.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Nov 30, 2025	Nov 30, 2024	Nov 30, 2023	Nov 30, 2022	Nov 30, 2021
Cash & Equivalents	3,275	2,746	2,791	2,062	2,304
Cash & Short-Term Investments	3,275	2,746	2,791	2,062	2,304
Cash Growth	19.26%	-1.61%	35.35%	-10.50%	-11.21%
Receivables	735	376	359	169	201
Inventory	-	3	-	3	11
Prepaid Expenses	443	-	-	-	-
Other Current Assets	42	82	46	62	41
Total Current Assets	4,495	3,207	3,196	2,296	2,557
Property, Plant & Equipment	322	244	50	16	15
Long-Term Investments	221	207	246	36	38
Goodwill	1,032	304	-	-	-
Other Intangible Assets	1,168	948	117	1	3
Long-Term Deferred Tax Assets	-	5	-	-	-
Long-Term Deferred Charges	-	-	18	-	-
Other Long-Term Assets	1	1	2	2	1
Total Assets	7,239	4,916	3,629	2,351	2,614
Accounts Payable	107	43	23	23	38
Accrued Expenses	11	8	-	-	-
Short-Term Debt	642	233	652	637	353
Current Portion of Long-Term Debt	472	81	1	2	246
Current Portion of Leases	81	47	-	-	-
Current Income Taxes Payable	371	249	185	183	169
Other Current Liabilities	161	46	15	30	38
Total Current Liabilities	1,845	707	876	875	844
Long-Term Debt	1,611	1,221	1,726	791	500
Long-Term Leases	197	170	-	-	-
Long-Term Deferred Tax Liabilities	-	202	2	-	-
Other Long-Term Liabilities	2	9	7	2	2
Total Liabilities	3,655	2,309	2,611	1,668	1,346
Common Stock	10	10	10	100	100
Additional Paid-In Capital	4,971	3,175	5,330	4,441	4,452
Retained Earnings	-1,779	-1,079	-4,456	-4,117	-3,556
Comprehensive Income & Other	270	185	134	-1	-
Total Common Equity	3,472	2,291	1,018	423	996
Minority Interest	112	316	-	260	272
Shareholders' Equity	3,584	2,607	1,018	683	1,268
Total Liabilities & Equity	7,239	4,916	3,629	2,351	2,614
Total Debt	3,003	1,752	2,379	1,430	1,099
Net Cash (Debt)	272	994	412	632	1,205
Net Cash Growth	-72.64%	141.26%	-34.81%	-47.55%	-39.02%
Net Cash Per Share	10.92	42.35	19.55	44.42	90.73
Filing Date Shares Outstanding	25.8	24.52	21.97	20.78	20.05
Total Common Shares Outstanding	25.8	24.5	21.97	20.05	13.28
Working Capital	2,650	2,500	2,320	1,421	1,713
Book Value Per Share	134.57	93.50	46.34	21.10	74.99
Tangible Book Value	1,272	1,039	901	422	993
Tangible Book Value Per Share	49.30	42.41	41.02	21.05	74.77

Source: S&P Global Market Intelligence. Standard template. Financial Sources.