ELEMENTS, Inc. (TYO:5246)

ELEMENTS Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Aug 31, 2026	Nov 30, 2025	Nov 30, 2024	Nov 30, 2023	Nov 30, 2022	Nov 30, 2021
Cash & Equivalents	2,425	3,275	2,746	2,791	2,062	2,304
Cash & Short-Term Investments	2,425	3,275	2,746	2,791	2,062	2,304
Cash Growth	-10.22%	19.26%	-1.61%	35.35%	-10.50%	-11.21%
Receivables	955	735	376	359	169	201
Inventory	29	-	3	-	3	11
Prepaid Expenses	-	443	-	-	-	-
Other Current Assets	220	42	82	46	62	41
Total Current Assets	3,629	4,495	3,207	3,196	2,296	2,557
Property, Plant & Equipment	603	322	244	50	16	15
Long-Term Investments	199	221	207	246	36	38
Goodwill	950	1,032	304	-	-	-
Other Intangible Assets	1,592	1,168	948	117	1	3
Long-Term Deferred Tax Assets	-	-	5	-	-	-
Long-Term Deferred Charges	-	-	-	18	-	-
Other Long-Term Assets	1	1	1	2	2	1
Total Assets	6,974	7,239	4,916	3,629	2,351	2,614

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Aug 31, 2026	Nov 30, 2025	Nov 30, 2024	Nov 30, 2023	Nov 30, 2022	Nov 30, 2021
Accounts Payable	86	107	43	23	23	38
Accrued Expenses	-	11	8	-	-	-
Short-Term Debt	454	642	233	652	637	353
Current Portion of Long-Term Debt	70	472	81	1	2	246
Current Portion of Leases	-	81	47	-	-	-
Current Income Taxes Payable	338	371	249	185	183	169
Other Current Liabilities	282	161	46	15	30	38
Total Current Liabilities	1,230	1,845	707	876	875	844
Long-Term Debt	1,563	1,611	1,221	1,726	791	500
Long-Term Leases	-	197	170	-	-	-
Long-Term Deferred Tax Liabilities	-	-	202	2	-	-
Other Long-Term Liabilities	165	2	9	7	2	2
Total Liabilities	2,958	3,655	2,309	2,611	1,668	1,346

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Aug 31, 2026	Nov 30, 2025	Nov 30, 2024	Nov 30, 2023	Nov 30, 2022	Nov 30, 2021
Common Stock	22	10	10	10	100	100
Additional Paid-In Capital	4,983	4,971	3,175	5,330	4,441	4,452
Retained Earnings	-1,369	-1,779	-1,079	-4,456	-4,117	-3,556
Comprehensive Income & Other	356	270	185	134	-1	-
Total Common Equity	3,992	3,472	2,291	1,018	423	996
Minority Interest	24	112	316	-	260	272
Shareholders' Equity	4,016	3,584	2,607	1,018	683	1,268
Total Liabilities & Equity	6,974	7,239	4,916	3,629	2,351	2,614

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Aug 31, 2026	Nov 30, 2025	Nov 30, 2024	Nov 30, 2023	Nov 30, 2022	Nov 30, 2021
Total Debt	2,087	3,003	1,752	2,379	1,430	1,099
Net Cash (Debt)	338	272	994	412	632	1,205
Net Cash Growth	-	-72.64%	141.26%	-34.81%	-47.55%	-39.02%
Net Cash Per Share	12.55	10.92	42.35	19.55	44.42	90.73
Filing Date Shares Outstanding	27.23	27.17	24.52	21.97	20.78	20.05
Total Common Shares Outstanding	27.23	27.12	24.5	21.97	20.05	13.28
Working Capital	2,399	2,650	2,500	2,320	1,421	1,713
Book Value Per Share	146.62	128.05	93.50	46.34	21.10	74.99
Tangible Book Value	1,450	1,272	1,039	901	422	993
Tangible Book Value Per Share	53.25	46.91	42.41	41.02	21.05	74.77

Data Source: S&P Global Market Intelligence Last updated: Oct 14, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Oct 18, 2026

Data Sources Report a data error