Interim report
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- 1 - Note: This document has been translated from a part of 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. Consolidated Financial Results for the First Six Months of the Fiscal Year Ending February 28, 2027 (under Japanese GAAP) October 8, 2026 Company name: LIFE CORPORATION Listing: Tokyo Stock Exchange Securities code: 8194 URL: https://www.lifecorp.jp/ Representative: Takaharu Iwasaki, Representa tive Director, President and Executive Officer Inquiries: Koichi Miyata, General Manager, Finance Department and Investor Relations Department TEL: +81-3-6717-250 0 (from overseas) Scheduled date to file Semi-annual Securities Report: October 15, 2026 Scheduled date to commence dividend payments: November 2, 2026 Preparation of supplementary material on financial results: Yes Holding of financial results meeting: Yes (for institutional investors and analysts) (Amounts less than one million yen are rounded down.) 1. Consolidated financial results for the first six mo nths of the fiscal year ending February 28, 2027 (from March 1, 2026 to August 31, 2026) (1) Consolidated operating results (cumulative) (Percentages indicate year-on-year changes.) Operating revenue Operating profit Ordinary profit Profit attributable to owners of parent Six months ended Millions of yen % Millions of yen % Millions of yen % Millions of yen % August 31, 2026 450,051 2.3 12,448 (6.4) 13,063 (5.7) 8,589 (7.9) August 31, 2025 440,114 4.3 13,303 8.8 13,858 9.1 9,327 4.6 Note: Comprehensive income Six months ended August 31, 2026: ¥8,292 million [(6.3)%] Six months ended August 31, 2025: ¥8,847 million [(1.4)%] Reference: Operating revenue is the total of net sales and receipts from operating revenue. Net sales Six months ended August 31, 2026: ¥433,237 million [2.2%] Six months ended August 31, 2025: ¥423,805 million [4.3%] Receipts from operating revenue Six months ended August 31, 2026: ¥16,813 million [3.1%] Six months ended August 31, 2025: ¥16,308 million [4.0%] Earnings per share Diluted earnings per share Six months ended Yen Yen August 31, 2026 99.29 – August 31, 2025 107.81 –
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- 2 - (2) Consolidated financial position Total assets Net assets Equity ratio Net assets per share As of Millions of yen Millions of yen % Yen August 31, 2026 321,542 160,966 50.1 1,860.51 February 28, 2026 335,246 155,534 46.4 1,797.72 Reference: Equity As of August 31, 2026: ¥160,966 million As of February 28, 2026: ¥155,534 million 2. Cash dividends Annual dividends First quarter-end Second quarte r-end Third quarte r-end Fiscal yea r-end Total Yen Yen Yen Yen Yen Fiscal year ended February 28, 2026 – 32.50 – 33.00 65.50 Fiscal year ending February 28, 2027 – 35.00 Fiscal year ending February 28, 2027 (Forecast) – 35.00 70.00 Note: Revisions to the forecast of cash dividends most recently announced: None 3. Consolidated earnings forecasts for the fiscal year ending February 28, 2027 (from March 1, 2026 to February 28, 2027) (Percentages indicate year-on-year changes.) Operating 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 Fiscal year ending February 28, 2027 922,500 4.7 27,000 3.8 28,000 3.4 19,000 0.9 219.61 Note: Revisions to the consolidated earni ngs forecasts most recently announced: None
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- 3 - * Notes (1) Significant changes in the scope of consolidation during the period: None (2) Application of special accounting treatment to the preparation of semi-annual consolidated financial statements: None (3) Changes in accounting policies, changes in accounting estimates, and restatement of prior period financial statements i. Changes in accounting policies due to revisions to accounting standards and other regulations: None ii. Changes in accounting policies due to other reasons: None iii. Changes in accounting estimates: None iv. Restatement: None (4) Number of issued shares (ordinary shares) i. Total number of issued shares at the end of the period (including treasury shares) As of August 31, 2026 90,501,600 shares As of February 28, 2026 90,501,600 shares ii. Number of treasury shares at the end of the period As of August 31, 2026 3,984,224 shares As of February 28, 2026 3,983,948 shares iii. Average number of shares during the period (cumulative from the beginning of the fiscal year) Six months ended August 31, 2026 86,517,614 shares Six months ended August 31, 2025 86,518,283 shares Note: The number of treasury shares at the end of the period includes the Company’s shares (161,000 shares as of August 31, 2026, and 161,000 shares as of February 28, 2026) held by Custody Bank of Japan, Ltd. (Trust Account) as the trust assets for the “Trust for Delivering Shares to Directors.” In addition, the Company’s shares held by Custody Bank of Japan, Ltd. (Trust Account) are included in the treasury shares that are excluded from the calculation of the average number of shares during the period. (161,000 shares for the six months ended August 31, 2026, and 161,000 shares for the six months ended August 31, 2025) * Semi-annual financial results reports are exempt from review conducted by certified public accountants or an audit corporation. * Proper use of earnings forecasts, and other special matters The forward-looking statements, including earnings forecasts, contained in these materials are based on information currently available to the Company and on certain assumptions deemed to be reasonable. Actual business and other results may differ substantially due to various factors.