Where else?

[Little Rik]

Very very silly thought yog.
Energy and matter are only two of the fundamental factors that make up the universe.
What about the others like water, space and air.

Wait, whut?  Do you not understand the meaning of the term 'fundamental'?  Can you please provide an explanation of how water, space and air  exist without energy and matter?
Boru

Actually is the other way around.
It is the matter that can not exist without space, air, energy and water but that is not even the point Bor.

The point is that once the elements turn into something else then they are not the same anymore although
they have the same components.

By using milk you can make cheese.  
The two are made of the same components but once the milk turn into cheese there is a big difference.
Matter is the very last of the five fundamental factors.
It has all the quality of the others 4 and at the same time is not the other anymore.