Consolidated Financial Results for FY25.3

This document has been translated from the Japanese original for reference purposes only. In the event of any discrepancy between this translated document and the Japanese original, the original shall prevail.

May 15, 2025

Company name: Living Platform, Ltd. Listing: Tokyo Stock Exchange Securities code: 7091

URL: https://living-platform.com Representative: Hirofumi Kaneko, CEO

Inquiries: Sunao Shimohira, General Manager/ Business Administration Telephone: +81-0570-01-7787

Scheduled date of ordinary general meeting of shareholders: June 27, 2025 Scheduled date to file Securities Report: June 30, 2025

Scheduled date to commence dividend payments: -

Preparation of supplementary material on financial results: Yes

Holding of financial results meeting: Yes (for institutional investors and analysts)

(Yen amounts are rounded down to millions, unless otherwise noted.)

1. Consolidated financial results for the Year Ended March 31, 2025
   1. Consolidated operating results (Percentages indicate year-on-year changes.)

      	Revenue		Operating profit		Ordinary profit		Profit attributable to owners of parent
      Year ended March 31, 2025 March 31, 2024	Millions of yen 19,204 16,662	% 15.3 21.7	Millions of yen 341 △81	% - -	Millions of yen 374 197	% 89.5 459.7	Millions of yen 365 189	% 93.1 106.5

      Note: Comprehensive income

      As of March 31, 2025: 364 millions of yen (86.9%)

      As of March 31, 2024: 195 millions of yen (91.5%)

      	Earnings per share	Diluted earnings per share	Profit attributable to owners of parent/equity	Ordinary profit/total assets	Operating profit/net sales
      Year ended	Yen	Yen	%	%	%
      March 31, 2025	82.15	81.70	19.9	3.2	1.8
      March 31, 2024	42.56	42.39	12.2	1.7	△0.5

      Note: Equity in earnings of affiliates

      As of March 31, 2025: - millions of yen As of March 31, 2024: - millions of yen

   2. Consolidated financial position

      	Total assets	Net assets (Total equity)	Equity ratio, Owner's equity to total assets	Net Assets per share
      As of March 31, 2025 March 31, 2024	Millions of yen	Millions of yen	%	Yen
      	12,115	2,052	16.7	454.05
      	11,189	1,662	14.7	369.98

      Reference: Total shareholders' equity

      As of March 31, 2025: 2,029 millions of yen

      As of March 31, 2024: 1,646 millions of yen

   3. Consolidated cash flows

   	Cash flows from operating activities	Cash flows from investing activities	Cash flows from financing activities	Cash and cash equivalents at the end of period
   As of March 31, 2025 March 31, 2024	Millions of yen	Millions of yen	Millions of yen	Millions of yen
   	612	△722	574	1,592
   	1,509	△1,262	△1,001	1,128

2. Cash dividends

   	Annual dividends per share					Total cash dividends (Total)	Dividend payout ratio (Consolidated)	Ratio of dividends to net assets 1st quarter (Consolidated)
   	First quarter-end	Second quarter-end	Third quarter-end	Fiscal year-end	Total
   	Yen	Yen	Yen	Yen	Yen	Millions of yen	%	%
   Fiscal year ended March 31, 2024	-	0.00	-	0.00	0.00	-	-	-
   Fiscal year ended March 31, 2025	-	0.00	-	0.00	0.00	-	-	-
   Fiscal year ending March 31, 2026 (Forecast)	-	0.00	-	0.00	0.00		-

3. Consolidated Financial Result Forecasts for the Fiscal Year Ended March 31, 2025

1. Significant changes in scope of consolidation (changes in scope of consolidation of specified subsidiaries): None Newly consolidated: None

   Excluded from consolidation: None

2. Changes in accounting policies and accounting estimates

   1. Changes in accounting policies required: Yes

   2. Changes in accounting policies other than those in [1]: No

   3. Changes in accounting estimates: No

   4. Restatement of prior period financial statements: No

3. Number of issued shares (common stock)

   1. Number of shares issued (including treasury stock)

      As of March 31, 2025 4,469,142 shares

      As of March 31, 2024 4,492,200 shares

   2. Number of shares of treasury stock

      As of March 31, 2025 - shares

      As of March 31, 2024 43,158 shares

   3. Average number of shares outstanding during the period

   Year ended March 31, 2025 4,450,033 shares

   Year ended March 31, 2024 4,449,042 shares

   (Reference)

   Non-consolidated financial results for the ear ended March 31, 2025 (from April 1, 2024 to March 31, 2025)

   1. Non-consolidated operating results

      	Net sales		Operating profit		Ordinary profit		Profit
      Year ended March 31, 2025 March 31, 2024	Millions of yen 885 849	% 4.2 △18.9	Millions of yen 18 5	% 222.9 △71.7	Millions of yen 39 11	% 239.1 △35.7	Millions of yen 31 △100	% - -

      	Earnings per share	Diluted earnings per share
      Year ended	Yen	Yen
      March 31, 2025	7.12	7.08
      March 31, 2024	△22.52	-

      Note: Regarding the 'Net Income per Share after Dilution' for the fiscal year ended March 2024, although there are potential shares, it is not stated because it results in a net loss per share

   2. Non-consolidated financial position

(Reference) Equity (millions of yen)

As of March 31, 2025: 909.

As of March 31, 2024: 859.

• This consolidated financial report is not subject to audit by certified public accountants or an audit firm.

• Explanation on the proper use of the forecast on financial results and other notes descriptions that refer to future events are estimated based on the information that the Company has obtained at the present point in time and assumptions which are deemed to be reasonable. However, actual results may significantly differ from these forecasts due to various factors.

We are planning to hold an online earnings briefing for institutional investors and analysts on June 4th, 2025. The earnings briefing materials to be used on the day of the event will be available before the event date, and the proceedings of the briefing and the explanation content will be available on our website at a later date.

(Thousands of yen)

Year ended March 31, 2024

Year ended March 31, 2025

ASSETS

Property, plant and equipment

(Thousands of yen)

Year ended March 31, 2024

Year ended March 31, 2025

Liabilities

Current liabilities