Page 1

Translation Note : 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 . Consolidated Financial Results for the Fiscal Year Ended July 31 , 2026 ( Under Japanese GAAP ) September 14 , 2026 Company name : Stock exchange listings : Stock code : URL : Representative : Contact : TEL : Scheduled date for ordinary general meeting of shareholders : Scheduled date for dividend payment : Scheduled date for submission of securities report : Supplementary materials for financial summaries : Financial results briefing : Liberaware Co. , ltd . Tokyo Stock Exchange 218A https://liberaware.co.jp Hongkyu Min , Representative Director Junya Ichikawa , Director and CFO +81 43 497 5740 October 29 , 2026 None October 28 , 2026 Yes Yes 1. Consolidated Financial Results for the Fiscal Year Ended July 31 , 2026 ( from August 01 , 2025 to July 31 , 2026 ) ( 1 ) Consolidated operating results Revenue Operating profit Ordinary profit ( Amounts of less than one million yen are rounded down . ) ( Percentages indicate YoY changes ) Profit attributable to owners of parent Fiscal year ended Million yen July 31 , 2026 July 31 , 2025 1,595 1,406 % 13.4 Million yen % ( 2,397 ) ( 1,588 ) ( Note ) Comprehensive income Fiscal year ending July 2026 ( 809 ) million yen ( - % ) Fiscal year ending July 2025 39 million yen ( - % ) Million yen ( 807 ) 46 % Million yen % ( 811 ) 46 Basic earnings per share Fiscal year ended July 31 , 2026 July 31 , 2025 Yen ( 42.27 ) 2.44 Diluted earnings per share Yen Rate of return on equity Ordinary income to total assets ratio % % ( 75.2 ) ( 43.3 ) 5.1 2.8 Net sales Operating profit ratio % ( 150.3 ) 2.27 ( 112.9 ) ( Reference ) Investment profit ( loss ) on equity method Fiscal year ending July 2026 21 million yen Fiscal year ended July 2025 30 million yen ( Note ) 1. As we have prepared consolidated financial statements since the fiscal year ended July 2025 , the percentage change from the previous fiscal year for the fiscal year ended July 2025 is not stated . 2. Regarding Diluted earnings per share for the fiscal year ending July 2026 , although potentially dilutive shares exist , it is not presented because it is a net loss per share . ( 2 ) Consolidated financial positions As of July 31 , 2026 July 31 , 2025 Total assets Equity Equity to total assets ratio Net assets per share Million yen 2,029 1,700 Million yen % 61.4 Yen 62.76 53.6 48.28 1,291 932 ( Reference ) Owner's equity Fiscal year ending July 2026 1,246 million yen Fiscal year ending July 2025 912 million yen ( 3 ) Consolidated cash flows Cash flows from operating activities Cash flows from investing activities Cash flows from financing activities Cash and equivalents , end of period Fiscal year ended Million yen Million yen Million yen July 31 , 2026 July 31 , 2025 ( 624 ) ( 363 ) ( 143 ) ( 61 ) 845 122 Million yen 832 751 2. Cash dividends