Living Platform : (Summary)Consolidated Financial Results for FY26.3 2Q

About this update from Living Platform Ltd.

This document has been translated from the Japanese original text for reference purposes only. Should there be any inconsistency between the translation and the Japanese original text, the latter shall prevail. November 14, 2025 Consolidated Financial Results for the Six Months Ended September 30, 2025 (Japanese GAAP) Company name: Living Platform, Ltd. Listing exchange: Tokyo Stock Exchange Securities code: 7091 URL: https://living-platform.com Representative: Hirofumi Kaneko, CEO Inquiries: Sunao Shimohira, General Manager/ Business Administration Phone: +81-0570-01-7787 Scheduled date for filing quarterly securities report: November 14, 2024 Scheduled date for commencing dividend payment: - Supplementary materials on quarterly financial results: Yes Quarterly financial results briefing session: Yes (for institutional investors and analysts) (Amounts are rounded down to the nearest million yen, unless otherwise noted) Consolidated Financial Results for the Six Months Ended (April 1, 2025 - September 30, 2025) Consolidated operating results (cumulative) (% figures show the rate of increase (decrease) compared with the same period of the previous fiscal year) Net sales Operating profit Ordinary profit Profit attributable to owners of parent Six months ended September 30, 2025 September 30, 2024 Millions of yen 10,783 9,281 % 16.2 14.4 Millions of yen 294 113 % 158.9 225.7 Millions of yen 308 125 % 145.2 13.9 Millions of yen 178 102 % 74.5 49.7 Note: Comprehensive income Six months ended September 30, 2025: 178 million yen [(76.6%)] Six months ended September 30, 2024: 100 million yen [(47.3%)] Basic earnings per share Diluted earnings per share Six months ended Yen Yen September 30, 2025 39.95 39.95 September 30, 2024 23.05 23.00 Consolidated financial position Total assets Net assets Equity ratio As of September 30, 2025 March 31, 2025 Millions of yen 12,596 12,115 Millions of yen 2,248 2,052 % 17.6 16.7 Reference: Total shareholders' equity As of September 30, 2025:2,217 million yen As of March 31, 2025: 2,029 million yen Dividends Annual dividends per share End of first quarter End of second quarter End of third quarter 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 - 0.00 Fiscal year ending March 31, 2026 (Forecast) - 0.00 0.00 Note: Revisions to the most recently announced dividend forecast: No Consolidated Earnings Forecast for the Fiscal Year Ending March 31, 2025 (April 1, 2025 - March 31, 2025) (% figures show the rate of increase (decrease) compared with the previous fiscal year) Net sales Operating profit Ordinary profit Profit attributable to owners of parent Basic earnings per share Full year Millions of yen 21,495 % 11.9 Millions of yen 547 % 60.5 Millions of yen 488 % 30.4 Millions of yen 318 % △ 12.8 Yen 71.63 Note: Revisions to the most recently announced dividend forecast: No Notes: Changes in significant subsidiaries during the quarter (changes in specified subsidiaries resulting in change in scope of consolidation): No Newly consolidated: No Excluded from consolidation: No Application of special accounting methods for preparing consolidated quarterly financial statements: No Changes in accounting policies, changes in accounting estimates, and restatement Changes in accounting policies due to revisions to accounting standards, etc.: No Changes in accounting policies other than those in [1]: No Changes in accounting estimates: No Restatement: No Number of shares issued and outstanding (common shares) Number of shares issued and outstanding (including treasury shares) at end of fiscal year As of September 30, 2025 4,479,942 shares As of March 31, 2025 4,469,142 shares Number of treasury shares at end of fiscal year As of September 30, 2025 - shares As of March 31, 2025 - shares Average number of shares outstanding during quarter Six months ended September 30, 2025 4,478,938 shares Six months ended September 30, 2024 4,449,042 shares This report on consolidated quarterly financial results is not subject to audit procedures by a public accountant or audit corporation Explanation regarding appropriate use of earnings forecasts, and other notes (Notes on forward-looking statements) The earnings outlook and other forward-looking statements contained in this document are based on information currently available to and certain assumptions that are thought to be reasonable by the Company. Accordingly, such statements should not be construed as a guarantee of achieving the results by the Company. Actual operating results, etc. may differ materially due to various factors. (How to obtain materials for financial results briefing session) The Company will hold a quarterly financial results briefing session for institutional investors and analysts on November 19, 2025 (Wednesday). The details explained will be, along with the supplementary materials on quarterly financial results to be used on the day, posted on the Company's website promptly after the session is held. Consolidated Quarterly Financial Statements and Significant Notes Thereto Consolidated Balance Sheets Fiscal year ended March 2025 (As of March 31, 2025) (Thousands of yen) Six months of fiscal year ending March 2026 (As of September 30, 2025) Assets Current assets Cash and deposits 1,592,802 1,409,662 Accounts receivable 1,556,705 1,791,041 Merchandise and finished goods 9,435 9,151 Raw materials and supplies 44,089 47,240 Prepaid expenses 369,882 413,051 Other 307,326 204,127 Allowance for doubtful accounts △ 11,392 △ 16,181 Total current assets 3,868,849 3,858,094 Non-current assets Property, plant and equipment Buildings and structures, net 2,982,113 2,998,171 Vehicles, net 4,160 2,847 Tools, furniture and fixtures, net 79,658 80,260 Land 1,628,956 1,648,441 Leased assets, net 405,368 391,218 Construction in progress 129,210 246,970 Other, net 63,774 65,600 Total property, plant and equipment 5,293,242 5,433,511 Intangible assets Goodwill 1,182,011 1,450,923 Software 37,708 33,423 Other 50,361 49,201 Total intangible assets 1,270,081 1,533,549 Investments and other assets Investment securities 70,373 77,297 Long-term loans receivable 47,899 59,851 Long-term prepaid expenses 52,669 51,072 Deferred tax assets 305,212 359,864 Guarantee deposits 1,085,654 1,108,907 Other 150,078 142,914 Allowance for doubtful accounts △ 28,564 △ 28,564 Total investments and other assets 1,683,323 1,771,342 Total non-current assets 8,246,647 8,738,402 Total assets 12,115,497 12,596,496 Fiscal year ended March 2025 (As of March 31, 2025) (Thousands of yen) Six months of fiscal year ending March 2026 (As of September 30, 2025) Liabilities Current liabilities Short-term borrowings 130,554 244,444 Current portion of long-term borrowings 680,733 658,548 Lease liabilities 22,924 22,914 Accounts payable - other 463,026 517,495 Accrued expenses 750,430 828,399 Income taxes payable 98,927 148,547 Advances received 183,911 232,418 Deposits received 151,749 249,866 Provision for bonuses 161,292 215,218 Other 53,048 42,959 Total current liabilities 2,696,599 3,160,811 Non-current liabilities Long-term borrowings 5,142,189 4,807,117 Long-term advances received 547,760 635,548 Lease liabilities 562,325 551,171 Retirement benefit liability 386,863 436,538 Deferred tax liabilities 3,382 - Other 724,076 756,340 Total non-current liabilities 7,366,597 7,186,716 Total liabilities 10,063,197 10,347,527 Net assets Shareholders' equity Share capital 368,211 373,163 Capital surplus 834,998 839,949 Retained earnings 818,266 997,221 Total shareholders' equity 2,021,476 2,210,334 Accumulated other comprehensive income Valuation difference on available-for-sale securities 7,757 6,983 Total accumulated other comprehensive income 7,757 6,983 Share acquisition rights 23,067 31,651 Total net assets 2,052,300 2,248,969 Total liabilities and net assets 12,115,497 12,596,496 Consolidated Statement of Income and Consolidated Statement of Comprehensive Income (Cumulative) Consolidated Quarterly Statement of Income First two quarters of fiscal year ending March 2025 (Thousands of yen) Six months of fiscal year Six months of fiscal year Ended March 31, 2025 Ending March 31, 2026 (April 1, 2024 (April 1, 2025 to September 30, 2024) to September 30, 2025) Net sales 9,281,295 10,783,271 Cost of sales 8,380,696 9,592,453 Gross profit 900,598 1,190,818 Selling, general and administrative expenses 787,020 896,716 Operating profit 113,577 294,101 Non-operating income Interest and dividend income 305 1,836 Rental income 12,549 22,723 Subsidy income 47,246 30,763 Other 8,239 31,948 Total non-operating income 68,339 87,271 Non-operating expenses Interest expenses 53,126 63,445 Other 2,993 9,475 Total non-operating expenses 56,120 72,921 Ordinary profit 125,797 308,452 Extraordinary income Gain on sale of non-current assets - 345 Gain on bargain purchase - 514 Gain on receipt of cash donations - 500 Total extraordinary income - 1,359 Profit before income taxes 125,797 309,812 Income taxes - current 51,980 142,383 Income taxes - deferred △ 28,716 △ 11,526 Total income taxes 23,263 130,857 Profit 102,533 178,955 Profit attributable to owners of parent 102,533 178,955

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