Living Platform : FY2026.3 2Q Results Briefing Material

About this update from Living Platform Ltd.

@ Index Executive Summary 3 Consolidated Financial Results for FY26.3, 2$ 7 (Cumulative) 17 Key Drivers of FY26.3 Plan Achievement 31 Upcoming initiatives to Accelerate Growth 36 Review of Operations Appendix 2 Executive Summary Highlights Net Sales As of 2§/ FY26.3 Operating Profit As of 2§/ FY26.3 SGA ratio 10,783a:i‹ 294 milJPY YoY +16.2% YoY +158.9% 8.0% Decreased through DX, QoQ -0.7% Occupancy rate Residential care (Elderly) 87 e g0/ o Monthly Revenue/person Labor ratio G rouhpome(Elderly) 95 e 2% E l d erfycare 3 68y36 1JPY Group home (Disabilities) 79 + 9% Disabilities 32Oy3 79JPY *Including the sales of medica care 2Q 50.7% Decreases with fewer part-timer 4 Profitability EBITDA JPY Growth Sales Growth Ratio Profitability Stability Capital Ratio Operating Margin Mid-Term Business Plan2027(Issued on May 15, 2025 5

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