Source disclosure: January 13, 2026
ELEMENTS,Inc. [5246.T]
TOKYO, Jan 13 (Pulse News Wire) – Elements,inc. (5246.T) reported special gains and losses in its fourth quarter fiscal 2025 results due to the dissolution of its subsidiary Admedica Corp.
The company disclosed that it recognized a conditional consideration income of ¥116 million as a special gain and a customer-related asset impairment loss of ¥152 million as a special loss during the quarter ending November 30, 2025. Additionally, the company recorded a deferred tax liability reversal adjustment of ¥53 million and non-controlling interest adjustments of ¥29 million. After considering these impacts, the net effect of the dissolution and adjustments resulted in a positive impact of ¥46 million on shareholders' equity. Admedica Corp., which was dissolved, had a capital of ¥32.4 million and operated in healthcare services, web advertising, and medical supply businesses.
The major shareholders included Elements,inc. with a holding ratio of 70.1% and Carenet Co. Ltd. with a holding ratio of 29.9%.
For more detailed information, refer to page 23 of the company's recently released Q4 and annual earnings presentation materials.
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