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Living Platform, Oct-Dec (3Q) Ordinary Profit Increases by 81%, Current Fiscal Year Dividend Revised to 5 Yen

Fri Feb 13, 2026 3:30 pm JST Earnings

7091 Living Platform,Ltd. 【J-GAAP】

Earnings Report

Living Platform,Ltd. <7091> [TSE Growth] announced its financial results after the market closed on February 13th (15:30). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending March 2026 (April to December) surged 2.2 times that of the same period last year, reaching 453 million yen. Progress toward the full-year plan of 488 million yen was 92.8%, also surpassing the five-year average of 69.3%.

Based on the cumulative third-quarter performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary profit for the January to March period (4Q) is expected to significant drop 79.3% from the same period last year to 35 million yen.

At the same time, the company, which had previously planned no dividend for the current fiscal year, has decided to implement a year-end lump-sum dividend of 5 yen (compared to no dividend in the prior term).

In the most recent three-month period, from October to December (3Q), the consolidated ordinary profit increased 81.3% from the same period last year, reaching 145 million yen. The operating profit margin improved from 2.2% in the same period last year to 2.7%.

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Actual Results

Accumulated Results 3rd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Apr - Dec, 2023 12,293 -59 131 68 15.4 66.5 Feb 14, 2024 J-GAAP
Apr - Dec, 2024 14,195 223 205 159 35.8 54.8 Feb 14, 2025 J-GAAP
Apr - Dec, 2025 16,408 445 453 275 61.5 92.8 Feb 13, 2026 J-GAAP
YoY +15.6% +99.6% +121.0% +73.0% +71.6%

Guidance Update

Second Half Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2025 Prev 10,712 253 180 140 31.3 0 Nov 14, 2025 J-GAAP
Oct - Mar, 2025 New 10,712 253 180 140 31.3 5 Feb 13, 2026 J-GAAP
Revision Rate 0.0% 0.0% 0.0% 0.0% 0.0%

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2026 Prev 21,495 547 488 318 71.0 0 May 15, 2025 J-GAAP
Mar, 2026 New 21,495 547 488 318 71.0 5 Feb 13, 2026 J-GAAP
Revision Rate 0.0% 0.0% 0.0% 0.0% 0.0%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2024 9,923 228 249 263 59.2 0 May 15, 2025 J-GAAP
Oct - Mar, 2025 Guidance 10,712 253 180 140 31.3 5 Feb 13, 2026 J-GAAP
YoY +8.0% +11.0% -27.7% -46.8% -47.2%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2024 16,662 -81 197 189 42.6 0 May 15, 2024 J-GAAP
Mar, 2025 19,204 341 374 365 82.2 0 May 15, 2025 J-GAAP
Mar, 2026 Guidance 21,495 547 488 318 71.0 5 Feb 13, 2026 J-GAAP
YoY +11.9% +60.4% +30.5% -12.9% -13.6%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2024 4,914 110 80 57 12.8 2.2 Feb 14, 2025 J-GAAP
Jan - Mar, 2025 5,009 118 169 206 46.4 2.4 May 15, 2025 J-GAAP
Apr - Jun, 2025 5,354 116 128 89 20.0 2.2 Aug 14, 2025 J-GAAP
Jul - Sep, 2025 5,429 178 180 89 20.0 3.3 Nov 14, 2025 J-GAAP
Oct - Dec, 2025 5,625 151 145 97 21.7 2.7 Feb 13, 2026 J-GAAP
YoY +14.5% +37.3% +81.3% +70.2% +68.9%

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