FY2026.3 2Q Results Briefing Material

@ Index

1. Executive Summary 3

2. Consolidated Financial Results for FY26.3, 2$ 7

   (Cumulative)

   17

3. Key Drivers of FY26.3 Plan Achievement

   31

4. Upcoming initiatives to Accelerate Growth

   36

5. Review of Operations

6. 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 eg0/o

Monthly Revenue/person

Labor ratio

Grouhpome(Elderly) 95 e 2% Elderfycare3 68y36 1JPY

Group home (Disabilities) 79 + 9% Disabilities 32Oy379JPY

*Including the sales of medica care

2Q 50.7%

Decreases with fewer part-timer

4

Growth

Sales Growth Ratio

Profitability

Stability

Capital Ratio

Operating Margin

Mid-Term Business Plan2027(Issued on May 15, 2025 5