Slide 1: FY2026 Second Quarter Financial Results Presentation
FY2026 Second Quarter Financial Results Presentation EUCALIA Inc.
Slide 2: INDEX
INDEX 1 FY2026 Second Quarter Results 2 FY2026 Financial Forecast 3 Appendix 2
Slide 3: FY2026 Second Quarter Results
1 FY2026 Second Quarter Results 2 1 FY2026 Second Quarter Results 2 FY2026 Financial Forecast 3 Appendix 3
Slide 4: Executive Summary
Executive Summary Profit declined year on year, but performance was in line with the initial plan; full-year forecast unchanged • Net sales grew steadily, supported by growth in existing businesses and the contribution of M&A executed in FY2025. • In the Total Medical Management Support Business, th
Slide 5: First Half Consolidated Results
FY2026 First Half Consolidated Results Net Sales increased steadily, while profit declined from the FY2025 one-time revenue impact FY2025/12 FY2026/12 2Q 2Q YoY (Amount) ／ (cumulative) (cumulative) 1Q 2Q (¥Mn) YoY (%) Net Sales 10,520 13,678 6,484 7,193 +3,157 +30% Gross profit 4,751 5,257 2,468 2,7
Slide 6: First Half Consolidated Results - Segment Breakdown
FY2026 First Half Consolidated Results - Segment Breakdown FY2025/12 FY2026/12 2Q 2Q YoY (Amount) ／ (cumulative) (cumulative) 1Q 2Q (¥Mn) YoY (%) ■Total medical 3,059 5,058 2,367 2,691 +1,998 +65% Segment Net Sales management support ■Senior related 3,690 4,427 2,068 2,359 +736 +19% ■Advanced medica
Slide 7: First Half Net Sales by Factor
FY2026 First Half Net Sales by Factor Net sales increased due to organic growth in each segment, in addition to the effect of FY2025 M&A (¥Mn) 1,765 13,678 601 280 102 10,520 410 Others Incremental Advanced Senior contribution from Total Medical Medical Related FY2025 M&A Management Equipment Suppor
Slide 8: First Half Profit attributable to owners of parent by Factor
FY2026 First Half Profit attributable to owners of parent by Factor Profit declined due to the absence of the FY2025 one-time revenue and Hippocratic AI-related extraordinary losses1 Profit increase from higher (¥Mn) sales 611 (previous period) ▲125 Tax effects, Profit before Amortization of etc. TA
Slide 9: Progress on Key Priority Themes
FY2026 Progress on Key Priority Themes New affiliated-hospital acquisition delayed, while BPO and Home medical care continued to grow steadily Key Priority Theme Progress Expansion of Affiliated Hospitals 0 (existing ▲2) Enhance our existing turnaround and succession service lineup by adding New aff
Slide 10: Topic | On-Site-Driven Development Delivers Results
Topic | On-Site-Driven Development Delivers Results Creating businesses based on insights gained through hospital management, with several initiatives now delivering concrete results Difference from Other Companies' Business Development EUCALIA's Business Development Model Models1 EUCALIA develops b
Slide 11: Topic | BPO Inquiries Increasing Steadily, Moving into a Growth Phase
Topic 1 | BPO Inquiries Increasing Steadily, Moving into a Growth Phase The effectiveness of BPO combining management know-how and technology has been recognized, and inquiries continue to increase steadily Process Assessment Process Design On-Site Operations Embedding & Case Study Improvement Typic
Slide 12: Topic | Full-Scale Expansion of Financial Services as a New Growth Driver
Topic 2 | Full-Scale Expansion of Financial Services as a New Growth Driver Having confirmed market demand for financial services developed through hospital management support, the Group has begun expanding them externally EUCALIA's Financial Support Menu Funding Challenges Addressed Now Going Forwa
Slide 13: Consolidated Balance Sheet (BS)
Consolidated Balance Sheet (BS) Maintaining a healthy balance sheet while continuing to invest for business growth As of end of December 2025 As of end of June 2026 Unit: ¥Mn Unit: ¥Mn Current assets Liabilities Current assets Liabilities Cash and deposits Interest-bearing debt1 Cash and deposits In
Slide 14: FY2026 Financial Forecast
2 FY2026 Financial Forecast 1 FY2026 Second Quarter Results 3 2 FY2026 Financial Forecast 3 Appendix 14
Slide 15: Financial Forecast
FY2026 Financial Forecast The Group expects to achieve its initial plan based on revenue from previously anticipated deals FY2026/12 FY2025/12 Results YoY (Amount) ／ Forecast 1H Results 2H Outlook (¥Mn) YoY (%) Net Sales 24,734 33,035 13,678 19,356 +8,301 +34% Gross profit 10,739 13,509 5,257 8,251
Slide 16: Forecast - Segment Breakdown
FY2026 Forecast - Segment Breakdown FY2026/12 FY2025/12 Results YoY (Amount) ／ Forecast 1H Results 2H Outlook (¥Mn) YoY (%) ■Total medical 8,550 14,740 5,058 9,682 +6,190 +72% Segment Net Sales management support ■Senior related 8,072 10,002 4,427 5,574 +1,930 +24% ■Advanced medical 7,456 7,657 3,83
Slide 17: Appendix
3 Appendix 1 FY2026 Second Quarter Results 2 FY2026 Financial Forecast 3 Appendix 17
Slide 18: Key Segment Highlights
Key Segment Highlights KPI｜Number of KPI｜ Occupancy Rate KPI｜Number of Referrals Affiliated Hospitals （Number） （％） （Number） Number of ：Existing homes1 ： Nursing Homes ：Newly added homes 2 4,365 31 4,210 29 ▲2 93.9% 94.7% 91.6% 92.8% 26 3,606 23 88.1% 13 13 12 YoY 11 70.3% ▲0.8% 2,112 39.5% FY2023/12
Slide 19: Disclaimer
Disclaimer This presentation material has been prepared by EUCALIA Inc. (the “Company”) solely for informational purposes regarding the Company and does not constitute an offer or solicitation to buy or sell any securities in Japan, the United States, or any other jurisdiction. Securities of the Com
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