Living Platform : (Summary)Consolidated Financial Results for FY26.3

About this update from Living Platform Ltd.

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, 2026 Consolidated Financial Results for the Year Ended March 31, 2026 (Under Japanese GAAP) 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 25, 2026 Scheduled date to file Securities Report: June 25, 2026 Scheduled date to commence dividend payments: June 26, 2026 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.) Consolidated financial results for the Year Ended March 31, 2026 Consolidated operating results (Percentages indicate year-on-year changes.) Revenue Operating profit Ordinary profit Profit attributable to owners of parent Year ended March 31, 2026 March 31, 2025 Millions of yen 22,057 19,204 % 14.9 15.3 Millions of yen 467 341 % 37.1 - Millions of yen 558 374 % 49.3 89.5 Millions of yen 396 365 % 8.5 93.1 Note: Comprehensive income As of March 31, 2026: 407 millions of yen (11.7%) As of March 31, 2025: 364 millions of yen (86.9%) 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, 2026 88.58 88.56 17.7 4.4 2.1 March 31, 2025 82.15 81.70 19.9 3.2 1.8 Note: Equity in earnings of affiliates As of March 31, 2026: - millions of yen As of March 31, 2025: - millions of yen 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, 2026 March 31, 2025 Millions of yen Millions of yen % Yen 13,078 2,496 18.7 546.67 12,115 2,052 16.7 454.05 Reference: Total shareholders' equity As of March 31, 2026: 2,451 millions of yen As of March 31, 2025: 2,029 millions of yen 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, 2026 March 31, 2025 Millions of yen Millions of yen Millions of yen Millions of yen 871 △989 3 1,478 612 △722 574 1,592 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, 2025 - 0.00 - 0.00 0.00 - - - Fiscal year ended March 31, 2026 - 0.00 - 5.00 5.00 22 5.6 1.0 Fiscal year ending March 31, 2027 (Forecast) - 0.00 - 5.00 5.00 5.6 Consolidated Financial Result Forecasts for the Fiscal Year Ended March 31, 2026 Revenue Operating profit Ordinary profit Profit attributable to owners of parent Earnings per share Millions of yen 24,170 % Millions of yen 747 % Millions of yen 616 % Millions of yen 427 % yen Full year 9.6 59.8 10.2 7.8 95.49 Notes Significant changes in scope of consolidation (changes in scope of consolidation of specified subsidiaries): Yes Newly consolidated: Yes Agri Platform Ibaraki Excluded from consolidation: None Changes in accounting policies and accounting estimates Changes in accounting policies required: No Changes in accounting policies other than those in [1]: No Changes in accounting estimates: No Restatement of prior period financial statements: No Number of issued shares (common stock) Number of shares issued (including treasury stock) As of March 31, 2026 4,484,742 shares As of March 31, 2025 4,469,142 shares Number of shares of treasury stock As of March 31, 2026 - shares As of March 31, 2025 - shares Average number of shares outstanding during the period Year ended March 31, 2026 4,479,715 shares Year ended March 31, 2025 4,450,033 shares (Reference) Non-consolidated financial results for the ear ended March 31, 2025 (from April 1, 2024 to March 31, 2025) Non-consolidated operating results Net sales Operating profit Ordinary profit Profit Year ended Millions of yen % Millions of yen % Millions of yen % Millions of yen % March 31, 2026 1,406 58.8 451 - 422 964.6 324 924.0 March 31, 2025 885 4.2 18 222.9 39 239.1 31 - Earnings per share Diluted earnings per share Year ended Yen Yen March 31, 2026 72.46 72.44 March 31, 2025 7.12 7.08 Note: Regarding the 'Net Income per Share after Dilution' for the fiscal year ended March 2025, although there are potential shares, it is not stated because it results in a net loss per share Non-consolidated financial position Total assets Net assets Equity ratio Net assets per share Year ended Millions of yen Millions of yen % Yen March 31, 2026 3,048 1,291 41.0 278.38 March 31, 2025 3,134 932 29.0 203.52 (Reference) Equity (millions of yen) As of March 31, 2026: 1,248. As of March 31, 2025: 909. 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 May 21 st , 2026. 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. Consolidated Financial Statements Consolidated Balance Sheets (Thousands of yen) Year ended March 31, 2025 Year ended March 31, 2026 ASSETS Current assets Cash and deposits 1,592,802 1,478,068 Accounts receivable 1,556,705 2,040,137 Inventories 9,435 10,043 Row materials and supplies 44,089 50,845 Prepaid expenses 369,882 399,076 Other 307,326 208,910 Allowance for doubtful accounts △11,392 △13,841 Total current assets 3,868,849 4,173,239 Non-current assets Property, plant and equipment Buildings and structures, net 2,982,113 3,193,987 Vehicles, net 4,160 4,722 Tools, furniture and fixtures, net 79,658 91,738 Land 1,628,956 1,681,103 Lease assets, net 405,368 377,067 Construction in progress 129,210 62,301 Other, net 63,774 114,360 Total property, plant and equipment 5,293,242 5,525,281 Intangible assets Goodwill 1,182,011 1,363,139 Software 37,708 37,775 Other 50,361 48,202 Total intangible assets 1,270,081 1,449,117 Investments and other assets Investment securities 70,373 63,727 Long-term loans receivable 47,899 62,109 Long-term prepaid expenses 52,669 53,759 Deferred tax assets 305,212 516,820 Guarantee deposits 1,085,654 1,118,826 Other 150,078 135,750 Allowance for accounts receivable △28,564 △20,314 Total investments and other assets 1,683,323 1,930,680 Total non-current assets 8,246,647 8,905,079 Total assets 12,115,497 13,078,318 (Thousands of yen) Year ended March 31, 2025 Year ended March 31, 2026 Liabilities Current liabilities Short-term borrowings 130,554 211,108 Current portion of long-term borrowings 680,733 646,481 Lease obligations 22,924 22,924 Accounts payable - other 463,026 557,899 Accrued expenses 750,430 864,209 Income taxes payable 98,927 232,917 Unearned revenue 183,911 176,667 Withholdings 151,749 134,335 Provision for bonuses 161,292 206,276 Other 53,048 41,896 Total current liabilities 2,696,599 3,094,715 Non-current liabilities Long-term borrowings 5,142,189 5,105,429 Long-term advance received 547,760 596,151 Lease obligations 562,325 539,400 Retirement benefit liability 386,863 448,347 Deferred tax liability 3,382 56 Other 724,076 797,878 Total non-current liabilities 7,366,597 7,487,264 Total liabilities 10,063,197 10,581,979 Net assets Shareholders' equity Share Capital 368,211 375,363 Capital surplus 834,998 842,150 Retained earnings 818,266 1,215,097 Total shareholders' equity 2,021,476 2,432,612 Accumulated other comprehensive income Net unrealized gains on securities 7,757 9,595 Remeasurements of defined benefit plans - 9,460 Total accumulated other comprehensive income 7,757 19,056 Subscription rights to shares 23,067 43,010 Non-controlling interests - 1,660 Total net assets 2,052,300 2,496,339 Total liabilities and net assets 12,115,497 13,078,318

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