Living Platform : (Summary)Consolidated Financial Results for FY26.3 1Q

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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. Aug 14, 2025 Consolidated Financial Results for the Three Months Ended June 30, 2025 (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 to commence dividend payments: - Preparation of supplementary material on financial results: Yes Holding of financial results meeting: No (Yen amounts are rounded down to millions, unless otherwise noted.) Consolidated financial results for the Three Months Ended June 30, 2025 Consolidated operating results (Percentages indicate year-on-year changes.) Revenue Operating profit Ordinary profit Profit attributable to owners of parent Three months ended June 30, 2025 June 30, 2024 Millions of yen 5,354 4,564 % 17.3 15.3 Millions of yen 116 42 % 177.0 54.5 Millions of yen 128 65 % 95.4 △ 5.2 Millions of yen 89 47 % 90.0 1.0 Note: Comprehensive income As of June 30, 2025: 88 millions of yen (81.5%) As of June 30, 2024: 48 millions of yen (4.8%) Basic earnings per share Diluted earnings per share Three months ended Yen Yen June 30, 2025 19.95 19.91 June 30, 2024 10.57 10.55 Consolidated financial position Total assets Net assets (Total equity) Equity ratio, Owner's equity to total assets As of June 30, 2025 March 31, 2025 Millions of yen Millions of yen % 12,473 2,144 17.0 12,115 2,052 16.7 Reference: Total shareholders' equity As of June 30, 2025: 2,117 millions of yen As of March 31, 2025: 2,029 millions of yen Cash dividends Annual dividends per share First quarter-end Second quarter-end Third quarter-end Fiscal year-end Total Yen Yen Yen Yen Yen Fiscal year ended March 31, 2025 - 0.00 - 0.00 0.00 Fiscal year ending March 31, 2026 - Fiscal year ending March 31, 2026 (Forecast) 0.00 - 0.00 0.00 (Note) Revisions to most recent dividend forecast: None Consolidated Financial Result Forecasts for the Fiscal Year Ending March 31, 2026 Revenue Operating profit Ordinary profit Profit attributable to owners of parent Earnings per share Millions of yen % Millions of yen % Millions of yen % Millions of yen % yen Full year 21,495 11.9 547 60.5 488 30.4 318 △ 12.8 71.63 (Note) Revisions to most recent dividend forecast: None Notes Significant changes in scope of consolidation (changes in scope of consolidation of specified subsidiaries): None Newly consolidated: None Excluded from consolidation: None Application of special accounting methods for preparing quarterly consolidated financial statements: No 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 (3) Number of issued shares (common stock) Number of shares issued (including treasury stock) As of June 30, 2025 4,479,942 shares As of March 31, 2025 4,469,142 shares Number of shares of treasury stock As of June 30, 2025 - shares As of March 31, 2025 - shares Average number of shares outstanding during the period Year ended June 30, 2025 4,477,924 shares Year ended June 30, 2024 4,449,042 shares 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. Consolidated Financial Statements Consolidated Balance Sheets (Thousands of yen) As of March 31, 2025 As of June 30, 2025 ASSETS Current assets Cash and deposits 1,592,802 1,249,935 Accounts receivable 1,556,705 1,731,967 Inventories 9,435 9,070 Row materials and supplies 44,089 48,732 Prepaid expenses 369,882 381,172 Other 307,326 272,493 Allowance for doubtful accounts △ 11,392 △ 6,758 Total current assets 3,868,849 3,686,613 Non-current assets Property, plant and equipment Buildings and structures, net 2,982,113 2,959,658 Vehicles, net 4,160 3,504 Tools, furniture and fixtures, net 79,658 76,872 Land 1,628,956 1,629,744 Lease assets, net 405,368 398,979 Construction in progress 129,210 229,103 Other, net 63,774 59,662 Total property, plant and equipment 5,293,242 5,357,526 Intangible assets Goodwill 1,182,011 1,570,430 Software 37,708 36,548 Other 50,361 49,781 Total intangible assets 1,270,081 1,656,760 Investments and other assets Investment securities 70,373 69,208 Long-term loans receivable 47,899 47,689 Long-term prepaid expenses 52,669 52,257 Deferred tax assets 305,212 388,344 Guarantee deposits 1,085,654 1,101,102 Other 150,078 146,496 Allowance for accounts receivable △ 28,564 △ 32,361 Total investments and other assets 1,683,323 1,772,736 Total non-current assets Total assets 8,246,647 8,787,023 12,115,497 12,473,637 (Thousands of yen) As of March 31, 2025 As of June 30, 2025 Liabilities Current liabilities Short-term borrowings 130,554 122,220 Current portion of long-term borrowings 680,733 673,233 Lease obligations 22,924 23,668 Accounts payable - other 463,026 509,800 Accrued expenses 750,430 844,380 Income taxes payable 98,927 129,395 Unearned revenue 183,911 215,347 Withholdings 151,749 189,363 Provision for bonuses 161,292 363,101 Other 53,048 45,318 Total current liabilities 2,696,599 3,115,829 Non-current liabilities Long-term borrowings 5,142,189 4,970,619 Long-term advance received 547,760 565,724 Lease obligations 562,325 556,825 Retirement benefit liability 386,863 417,992 Deferred tax liability 3,382 - Other 724,076 702,456 Total non-current liabilities 7,366,597 7,213,617 Total liabilities 10,063,197 10,329,447 Net assets Shareholders' equity Share Capital 368,211 368,211 Capital surplus 834,998 834,998 Retained earnings 818,266 907,581 Total shareholders' equity 2,021,476 2,110,790 Accumulated other comprehensive income Net unrealized gains on securities 7,757 6,959 Accumulated other comprehensive income total 7,757 6,959 Subscription rights to shares 23,067 26,439 Total net assets 2,052,300 2,144,189 Total liabilities and net assets 12,115,497 12,473,637 Consolidated Statements of Income and Consolidated Statements of Comprehensive Income Consolidated Statements of Income (Thousands of yen) Three months ended Three months ended June 30, 2024 June 30, 2025 Net sales 4,564,912 5,354,065 Cost of sales 4,146,622 4,773,220 Gross profit 418,290 580,844 Selling, general and administrative expenses 376,253 464,381 Operating profit 42,037 116,463 Non-operating income Interest income 94 130 Rent income 3,862 10,415 Subsidy income 40,040 25,474 Other 8,389 13,351 Total non-operating income 52,387 49,371 Non-operating expenses Interest expenses 26,889 32,467 Other 1,646 4,602 Total non-operating expenses 28,535 37,070 Ordinary profit 65,888 128,764 Extraordinary income Gain on sales of non-current assets - 22 Total extraordinary income - 22 Profit before income taxes 65,888 128,786 Income taxes - current 60,609 125,618 Income taxes - differed △ 41,725 △ 86,147 Total income taxes 18,883 39,471 Profit 47,004 89,314 Profit attributable to owners of parent 47,004 89,314

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