LG Energy Solution reported third-quarter revenue of KRW 9.64 trillion, up 59% from a year earlier, and operating profit of KRW 756 billion, up 25.7% year on year and 567.3% from the second quarter, exceeding market expectations. Results were supported by stronger energy storage system shipments, higher cylindrical and pouch-cell volumes, better utilization at the Poland plant and productivity gains at new ESS facilities. North American production subsidies totaled KRW 416.9 billion, leaving operating profit at KRW 339.1 billion excluding the benefit. The company posted a KRW 296.9 billion net loss, compared with a KRW 536.1 billion profit a year earlier, while nine-month net loss reached KRW 1.57 trillion and nine-month operating profit fell 54.9% to KRW 661.6 billion. LG Energy Solution expects fourth-quarter revenue to rise about 10% from the third quarter and plans to increase ESS shipments by about 40%, although margins are expected to narrow as third-quarter one-off factors disappear and preparations for additional Honda joint-venture capacity add fixed costs. The company signed its first direct BESS supply contract with a Big Tech firm, became an Nvidia DSX Ready BESS Partner and secured a European EV supply contract for next-generation high-voltage mid-nickel products. It plans to build more than 70 GWh of North American ESS capacity by the end of next year while advancing sodium-ion samples, 46-series cells and lithium iron phosphate tabless 2170 cylindrical batteries.