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

November 14, 2025

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)

1. Consolidated Financial Results for the Six Months Ended (April 1, 2025 - September 30, 2025)
   1. 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

   2. 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

2. 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

3. 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)

Note: Revisions to the most recently announced dividend forecast: No

1. 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

2. Application of special accounting methods for preparing consolidated quarterly financial statements: No

3. Changes in accounting policies, changes in accounting estimates, and restatement

   1. Changes in accounting policies due to revisions to accounting standards, etc.: No

   2. Changes in accounting policies other than those in [1]: No

   3. Changes in accounting estimates: No

   4. Restatement: No

4. Number of shares issued and outstanding (common shares)

1. 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

2. Number of treasury shares at end of fiscal year

   As of September 30, 2025 - shares

   As of March 31, 2025 - shares

3. 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.

1. Consolidated Quarterly Financial Statements and Significant Notes Thereto

   1. 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

   2. 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)