3835 Q3 2026 Earnings Presentation

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Copyright(C) eBASE Co.,Ltd. All Rights Reserved 2 Table of ContentsTable of Contents １．Company Overview P3 ２．Online Earnings Presentation for Individual Investors P4 ３．Trends in sales and ordinary income since listing P5 ４．2026/3Q Financial Report P6～P8 ５．2026/3Q Segment Overview /eBASE Business P9～P12 ６．2026/3Q Segment Overview /eBASE-PLUS Business P13 ７．Year ended March 2026 Earnings forecasts P14 ８．Capital Position (ROE and ROA, etc.) P15 ９. eBASE Business Strategy Overview P17～P32 10. Overview and Progress of BtoB Business Strategy (0th/1st) /eBASE P34～P42 11. Overview and Progress of BtoBtoC Business Strategy (2nd) /eBASE P44 12. Business Overview and Progress / eBASE-PLUS P46,P47 13. Corporate Philosophy of eBASE Group P48

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Copyright(C) eBASE Co.,Ltd. All Rights Reserved 3 Company OverviewCompany Overview ■Company name eBASE Co., Ltd.（ Code number ：3835） ■Share capital 190 million yen ■Headquarters Location Commercial Building No.2, 5-4-9, Toyosaki, Kita-ku, Osaka ■Business Description eBASE Business Business of Developing and Selling Product Information Management Systems eBASE-PLUS Business IT Development Outsourcing Business ■Total Number of Group Employees 492（501/ Including Officers）(As of April 2025) ■History October 2001 Founding of eBASE Co., Ltd. December 2006 IPO on the Osaka Securities Exchange Hercules Market October 2010 Transitioned to JASDAQ Market Standard March 2017 Market Transitioned to the Tokyo Stock Exchange Second Section December 2017 Designated as a first-section stock on the Tokyo Stock Exchange April 2022 Transitioned to Tokyo Stock Exchange Prime Market

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4 Register Here ⇒ https://www.ebase.co.jp/individual-investor-briefing/index.html Copyright(C) eBASE Co.,Ltd. All Rights Reserved For Individual Investors Announcement of Online Earnings Briefing / IR Webinar S1 S2 FY2026 3rd Quarter Financial Results and Business reports Feb. 5 (Thu) Feb. 14 (Sat) 19：00～20：30 JST 14：00～15：30 JST *Choose one date / Same content Free to attend/Pre-registration required/ Live Q&A session included On-demand Replay: Available on our YouTube channel from late February. 【For Individual Investors】 Announcement of Online Earnings Briefing / IR Webinar 【For Individual Investors】 Announcement of Online Earnings Briefing / IR Webinar

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620 700 947 800 782 937 1,114 1,146 1,304 1,294 1,435 1,624 1,823 2,090 2,036 1,960 2,261 2,639 2,861 479 1,718 1,710 1,636 1,789 2,272 2,145 2,204 2,219 2,351 2,266 2,392 2,453 2,553 2,608 195 208 390 194 168 229 345 367 463 449 553 703 840 1,028 917 757 1,052 1,302 1,405 12 113 108 145 166 239 262 273 290 301 320 330 343 360 391 2,400 2,600 950 400 0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000 5,500 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 eBASE Business (Net Sales) eBASE-PLUS Business (Net Sales) eBASE Business (Ordinary Profit) eBASE-PLUS Business (Ordinary Profit) FY2026 eBASE Forecast Net Sales FY2026 eBASE-PLUS Forecast Net Sales FY2026 eBASE Forecast Ordinary profit FY2026 eBASE-PLUS Forecast Ordinary profit 1,395 Note) For the notation of amounts, transactions between segments are offset and eliminated, and amounts less than one million yenare rounded down. Revised Earnings Forecast Copyright(C) eBASE Co.,Ltd. All Rights Reserved 5 Trends in sales and ordinary income since listingTrends in sales and ordinary income since listing 2017.12 Designated for the Tokyo Stock Exchange First Section 2022.4 Tokyo Stock Exchange Prime Market 1,261 2,655 2,8252,782 3,094 3,567 3,580 3,828 4,043 4,441 4,352 5,192 4,302 1,662 1,087 1,2381,330 1,131 977 815689630513453343180 2006.12 IPO on Hercules market 2010.11 Start of IT Outsourcing Business Growth through M&A 4,714 2020.3～ COVID-19 Pandemic 5,469 1,797 （1 million yen） 2008.9 the Lehman collapse (period) eBASE Business (Net Sales) eBASE-PLUS Business (Net Sales) eBASE Business (Ordinary Profit) eBASE-PLUS Business (Ordinary Profit) eBASE Forecast (Net Sales) eBASE-PLUS Forecast (Net Sales) eBASE Forecast (Ordinary Profit) eBASE-PLUS Forecast (Ordinary Profit) 2017.3 Change to Tokyo Stock Exchange Second Section 1,350 5,000

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1,237 1,348 1,680 1,735 1,645 1,780 1,815 1,917 1,960 1,968 1,635 1,972 0 500 1,000 1,500 2,000 2,500 3,000 3,500 FY2022 Result FY2023 Result FY2024 Result FY2025 Result FY2026 Result FY2026 Forecast FY2026 eBASE-PLUS Forecast FY2026 eBASE Forecast eBASE-PLUS Business eBASE Business (73.4%) (68.8%) （67.1%） (72.3%) 3,597 6Copyright(C) eBASE Co.,Ltd. All Rights Reserved 3,164 3,018 (67.2%) YoY -2.2％ 3,696 Compared to Earnings Forecast +0.2% （1 million yen） FY2026/3Q Consolidated Net SalesFY2026/3Q Consolidated Net Sales FY2026 eBASE-PLUS Business 3Q Forecast FY2026 eBASE Business 3Q Forecast eBASE-PLUS Business eBASE Business （） Progress toward full-year term Note) Intersegment transactions are eliminated. Revised Earnings Forecast Full-Year Consolidated Earnings Forecast 5,000 3Q Consolidated Earnings Forecast 3,607 3Q Earnings Forecast (eBASE-PLUS) 3Q Earnings Forecast (eBASE) ■eBASE-PLUS ■eBASE 3,614 FY2026 Revised Consolidated Earnings Forecast

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348 470 700 656 502 249 269 289 319 301 490 292 0 200 400 600 800 1,000 FY2022 Result FY2023 Result FY2024 Result FY2025 Result FY2026 Result FY2026 Forecast FY2026 eBASE-PLUS Forecast FY2026 eBASE Forecast eBASE-PLUS Business eBASE Business （52.7%） Compared to Earnings Forecast +2.8% 7Copyright(C) eBASE Co.,Ltd. All Rights Reserved （66.0%）（54.8%）（46.1%）（59.6%） 975 598 739 804 990 YoY -17.6％ FY2026/3Q Consolidated Ordinary profitFY2026/3Q Consolidated Ordinary profit （1 million yen） Note) Intersegment transactions are eliminated. Revised Earnings Forecast Full-Year Consolidated Earnings Forecast 1,350 3Q Consolidated Earnings Forecast 782 3Q Earnings Forecast (eBASE-PLUS) 3Q Earnings Forecast (eBASE) （） Progress toward full-year term FY2026 eBASE-PLUS Business 3Q Forecast FY2026 Revised Consolidated Earnings Forecast FY2026 eBASE Business 3Q Forecast eBASE-PLUS Business eBASE Business ■eBASE-PLUS ■eBASE

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FY2026/3Q Consolidated Results and Consolidated Balance SheetFY2026/3Q Consolidated Results and Consolidated Balance Sheet Copyright(C) eBASE Co.,Ltd. All Rights Reserved 8 FY2022 Result FY2023 Result FY2024 Result FY2025 Result FY2026 Result Net sales (eBASE Business) (eBASE-PLUS Business) (Intersegment transactions) 3,018 (1,237) (1,782) (-1) 3,164 (1,348) (1,817) (-1) 3,597 (1,680) (1,918) (-1) 3,696 (1,735) (1,975) (-14) 3,614 (1,645) (1,976) (-8) Operating Income 598 714 981 940 782 Ordinary income (eBASE Business) (eBASE-PLUS Business) (Intersegment transactions) 598 (348) (249) (0) 739 (470) (269) (0) 990 (700) (289) (0) 975 (656) (319) (0) 804 (502) (301) (－) Net income* 410 504 676 650 546 Prior period (As of March 2025) As of Dec. 31, 2025 Increased/ Decreased Current assets 6,422 5,604 -818 Cash and deposits -792, Accounts receivable - trade, and contract assets-226, Securities+107, Other+127 Fixed assets 1,690 2,003 +313 （Property, plant and quipment+Intangible assets） (288) (312) (+23) （Other assets） (1,401) (1,691) (+290) Investment securities+288 Total assets 8,112 7,608 -504 Current liabilities 745 496 -248 Total liabilities 754 522 -231 Total shareholder's equity 7,255 6,948 -306 Purchase of treasury shares -228 Retained earnings -77 （Dividend payment -624）（Net income* +546） Subscription rights to shares 2 0 -2 Total net assets 7,357 7,085 -272 Total liabilities and net assets 8,112 7,608 -504 （ 1 million yen ） * Quarterly Net Income Attributable to Owners of the Parent.

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1,237 1,348 1,680 1,735 1,645 348 470 700 656 502 0 300 600 900 1,200 1,500 1,800 FY2022 Result FY2023 Result FY2024 Result FY2025 Result FY2026 Result Net sales Ordinary income -5.2% -23.5% 9Copyright(C) eBASE Co.,Ltd. All Rights Reserved FY2026/3Q Results by Segment / eBASE BusinessFY2026/3Q Results by Segment / eBASE Business eBASE Business （ Packaged software business）eBASE Business （ Packaged software business）（1 million yen） Note) Intersegment transactions have not been offset or eliminated.

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375 401 451 503 514 212 221 235 267 295 255 299 374 362 254 325 366 543 549 502 69 58 74 51 78 0 300 600 900 1,200 1,500 1,800 FY2022 Result FY2023 Result FY2024 Result FY2025 Result FY2026 Result License & Support Cloud service Packaged software Entrusted development Other 1,237 1,735 1,645 Stock Business (49.2%) Flow Business (50.8%) 1,348 1,680 46.2%47.5% 44.5% 59.1% 40.9% ■L&S 10 53.8% 52.5% 55.5% Copyright(C) eBASE Co.,Ltd. All Rights Reserved FY2026/3Q Results by Segment / eBASE BusinessFY2026/3Q Results by Segment / eBASE Business （1 million yen) Sales results by typeSales results by type Note) Amounts less than one million yen are disregarded. ■ Other ■ Entrusted ■ Packaged ■ Cloud

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28.6% 29.1% 24.1% 24.3% 29.9% 16.5% 15.7% 13.3% 13.7% 16.8%11.1% 17.1% 7.7% 5.6% 7.9%21.1% 24.4% 17.8% 17.8% 20.8% 5.2% 4.2% 4.0% 3.7% 4.7%9.5% 5.2% 14.6% 15.3% 7.6% 5.2% 14.5% 13.9% 9.7% 0 300 600 900 1,200 1,500 1,800 FY2022 Result FY2023 Result FY2024 Result FY2025 Result FY2026 Result Other Entrusted development Packaged software Cloud service License & Support 1,680 1,735 35.9% 17.5% 66.9% 64.1% 82.5% 90.4% 9.6% 33.1% Existing 79.1% New 20.9% 1,645 1,237 1,348 11Copyright(C) eBASE Co.,Ltd. All Rights Reserved FY2026/3Q Results by Segment / eBASE BusinessFY2026/3Q Results by Segment / eBASE Business Sales results by new and existingSales results by new and existing （1 million yen) Note) Figures less than 3% are omitted. Upsell Upsell Upsell Upsell Upsell Stock Stock Stock Stock Stock

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620 677 716 747 828 521 486 790 798 628 95 184 173 190 188 0 300 600 900 1,200 1,500 1,800 FY2022 Result FY2023 Result FY2024 Result FY2025 Result FY2026 Result Housing industry Daily necessities goods industry Food industry 1,7351,680 1,645 1,348 1,237 12 -21.3% +10.9％ -0.6% Copyright(C) eBASE Co.,Ltd. All Rights Reserved FY2026/3Q Results by Segment / eBASE BusinessFY2026/3Q Results by Segment / eBASE Business Sales Results by IndustrySales Results by Industry （1 million yen) Note) Amounts less than one million yen are disregarded. ■ Housing industry ■Daily necessities goods industry ■ Food industry

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13 1,782 1,817 1,918 1,975 1,976 249 269 289 319 301 0 400 800 1,200 1,600 2,000 FY2022 Result FY2023 Result FY2024 Result FY2025 Result FY2026 Result Net sales Ordinary income ＋0.1% -5.5% Copyright(C) eBASE Co.,Ltd. All Rights Reserved FY2026/3Q Results by Segment / eBASE-PLUS Business FY2026/3Q Results by Segment / eBASE-PLUS Business eBASE-PLUS Business（IT Outsourcing Business）eBASE-PLUS Business（IT Outsourcing Business）（1 million yen） Note) Intersegment transactions have not been offset or eliminated.

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3,696 3,614 0 1,000 2,000 3,000 4,000 5,000 6,000 FY2025 3Q Result FY2026 3Q Result FY2026 Forecast FY2025 Result 5,469 FY2025 3Q Result 3Q Results -2.2％ 975 804 0 400 800 1,200 1,600 2,000 FY2025 3Q Result FY2026 3Q Result FY2026 Forecast FY2025 Result 1,797 FY2026 Forecast 1,350 FY2025 3Q Result 3Q Results -17.6% 650 546 0 300 600 900 1,200 1,500 FY2025 3Q Result FY2026 3Q Result FY2026 Forecast FY2025 Result 1,250 FY2026 Forecast 921 3Q Results -16.0% FY2025 3Q Result -8.6% -24.9% -26.4% FY2026 Forecast 5,000 14Copyright(C) eBASE Co.,Ltd. All Rights Reserved Year ended March 2026 Earnings forecastsYear ended March 2026 Earnings forecasts （1 million yen）（1 million yen）（1 million yen） Net sales Ordinary income Net income* Revised Earnings Forecast Revised Earnings Forecast Revised Earnings Forecast *Quarterly Net Income Attributable to Owners of the Parent. FY2025 3rd Quarter Result FY2025 Result FY2026 3rd Quarter Result FY2026 Forecast

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5,414 5,845 6,299 6,941 7,357 6,826 7,141 7,085 17.2% 13.2% 14.7% 17.3% 17.5% 22.2% 17.8% 20.9% 22.4% 22.6% 91.8% 92.5% 89.6% 88.8% 90.7% 92.5% 92.3% 93.1% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 0 1,500 3,000 4,500 6,000 7,500 9,000 FY2021 Result FY2022 Result FY2023 Result FY2024 Result FY2025 Result FY2026 1Q Result Total assets（Consolidated） Net assets（Consolidated） ROE ROA Capital adequacy ratio + 7,019 6,306 7,809 7,608 5,884 8,112 7,381 15 7,741 Copyright(C) eBASE Co.,Ltd. All Rights Reserved Capital Position (ROE and ROA, etc.)Capital Position (ROE and ROA, etc.) （ 1 million yen ） 1st Quarter 2nd Quarter 3rd Quarter FY2026 Result

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16Copyright(C) eBASE Co.,Ltd. All Rights Reserved eBASE Business Strategy Overview ・BtoB Business 「0th eBASE」 Product Information Management Solutions by Company 「1st eBASE」 Industry-Specific Product Information Management Solutions ・BtoBtoC Business 「2nd eBASE」 Consumer-Focused Mobile App Solutions

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Development and Expansion of an Integrated Product Database Business Model Sales Strategy By Company Core Competence Reputation (Reviews) Within the Industry Middleware eBASE Significant Improvement in Development Efficiency 0th eBASE BtoB / One-Source Multimedia Business Strategy0th eBASE BtoB / One-Source Multimedia Business Strategy Integrated Product Database eBASEserver Utilization Software Package DBP eBASE Copyright(C) eBASE Co.,Ltd. All Rights Reserved 17 Products/Monetize One Source/Multi-Use of achieve "cost reduction" in product information management By Company Advancement of the Digital Revolution Within the Company ※DBP(DataBase Publishing） ※OMO(Online Merges with Offline) Products/Monetize: Products or services that generate profit. Core Competence : The foundation of business success and a significant competitive advantage. Business Model : The framework that leads a business to success. Sales Strategy : Measures to accelerate the business model. Drive with OMO

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18Copyright(C) eBASE Co.,Ltd. All Rights Reserved Presentation Media Proposals, Sales Sheets, POP Displays, Simple Flyer Creation, etc. Core System/Product Master Sales Management、Order Processing、 Logistics System, etc. 小売への商品情報提供 Print Media Catalogs, Brochures, Flyers, etc. Other Systems Merchandising Support, Product Inquiries, New Product Planning Support, etc. Web Media E-commerce Site, Web Catalog, Smartphone App, etc. 0th eBASE Integrated Product Database by Company eBASE OMO Exchange of Product Information with Trading Partners ・Collection of Product Information from Manufacturers ・Provision of Product Information to Retailers Expansion to 1st eBASE Expansion to 2nd eBASE The One Source/Multi-Use Business ModelThe One Source/Multi-Use Business Model0th eBASE

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19 0th eBASE Integrated Product DB Utilization Solution/DBP eBASE Release0th eBASE Integrated Product DB Utilization Solution/DBP eBASE Release Companies Using eBASE DBP eBASE OMO Integrated Product Information Database Paper Flyer Paper Catalog eB-DBPweb e-LifeNavi series Copyright(C) eBASE Co.,Ltd. All Rights Reserved Achieve media DX with next-generation OMO by integrating an integrated product information database with "DataBase Publishing (DBP)" to simultaneously reduce traditional media planning and production costs! Web Catalog eB-DBP Flyer eB-DBP Catalog

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Middleware eBASE Significant Improvement in Development Efficiency Standardization of Product Information Exchange Food, Daily Goods, Home Appliances, Housing, Stationery, Tools... 「Shozai ebisu」 By Industry Establishing De Facto Standards and Overall Optimization for Product Information Exchange Development and Expansion of an Integrated Product Database Foods Safety Information Management System/FOODS eBASE, Daily necessities Information Management System /GOODS eBASE, etc By Industry Cross-Industry Package Software MDM eBASE、PDM eBASE、etc Copyright(C) eBASE Co.,Ltd. All Rights Reserved 20 1st eBASE BtoB/Business Strategy for Industry-Specific Product Information Exchange 1st eBASE BtoB/Business Strategy for Industry-Specific Product Information Exchange Business Model Products/Monetize Sales Strategy Core Competence Product Information Data Pool By Industry ※MDM(Master Data Management) PDM(Product Data Management) Cross- industry 「Master Data ebisu」 Master Data ebisu Sales Expansion By Industry 「Industry ebisu」 =

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Product information exchange between manufacturers and retailers is inefficient! Manufacturer Form of B Co. Form of C Co. Retail Industry Analog Information Collection 21Copyright(C) eBASE Co.,Ltd. All Rights Reserved Numerous Errors Slow Hard to Find Collection Challenges C Co. Form of A Co. FAX E-mail WEB Manually Registering Products on Each Client's Server. Creating Documents for Each Customer. Difficult to Reuse Providing information in different formats and through different methods for each retailer! High Burden of Provision Text Information Photos/Images A Co. B Co. 1st eBASE Challenges in Product Information Exchange by Industry1st eBASE Challenges in Product Information Exchange by Industry

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Collecting Product Information Digitally! Partial Standardization of Product Information Provision Database Management Copyright(C) eBASE Co.,Ltd. All Rights Reserved 22 Manufacturer Retail Industry High- Precision Information Timely Collected at Low Cost Easy Data Utilization Batch Registration in Batch transmission to each server! DB Transmission Text Data Image Data A Co. B Co. C Co. Sending Multiple Times to Various Retailers! Requesting Multiple Times from Many Manufacturers! 1st eBASE Business Model Standardization of Product Information Exchange by Industry 1st eBASE Business Model Standardization of Product Information Exchange by Industry Promoting Efficiency in Product Information Exchange between Manufacturers and Retail !

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23 Food safety and security Food safety and security Social needs Adoption across the entire food retail sector ■ GMS, c-store, Supermarket … ■ Supermarket voluntary chain ■ Foodservice company ■ Other School lunch industry, Bento industry ･･･ Retail Food wholesale Food manufacturer eBASE server eBASEjr eBASE server eBASEjr eBASE server eBASE server eBASE server eBASEjr eBASEjr eBASEjr eBASEjr eBASE server eBASE server eBASE server eBASEjreBASEjr eBASEjr eBASEjr eBASEjreBASE server eBASE server A Co. eBASE server eBASEjr eBASEjr eBASEjr eBASE server eBASEjr eBASEjr eBASEjr eBASE server eBASEjr eBASEjr eBASEjr Raw materials manufacturer Chinese version English version Facilitate product information flow from upstream to downstream using a relay system! Achieve increased efficiency for both buyers and suppliers! Freemium! Volunteerism 1st eBASE Promote the standardization of business model-specific product information exchange across industries. 1st eBASE Promote the standardization of business model-specific product information exchange across industries. Copyright(C) eBASE Co.,Ltd. All Rights Reserved 23 Industry-wide expansion English version Chinese version B Co. C Co.

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eB-OTCdrug eB-medicine eBASE eB-housing Housing industry eBASE eB-appliance Consumer electronics industry eBASE eB-goods Tool industry Daily necessities industry eBASE eB-tools Industry-specific Product Information Data Pool "Shozai ebisu"Industry-specific Product Information Data Pool "Shozai ebisu" Copyright(C) eBASE Co.,Ltd. All Rights Reserved Expand to multiple industries eBASE Pharmaceutical industry 24 Product data pool Provide efficient product details information ! Registered member (Food manufacturer, etc) Product detail information Free Register product detail information. ※Open information only. Product detail information Download product detailed information. Premium Product detail information Use member (Food retailing, etc) Update product information at any time ! Effective collection of detailed information of the product ! Shokuzai ebisu Nichizatsu ebisu Kaden ebisu OTC ebisu Chozai ebisu Jutaku ebisu Kougu ebisu Shozai ebisu Stationery industry eB-stationery eBASE Bungu ebisu 1st eBASE （Gathering Information from Manufacturers） Master Data ebisu ※ Basic Product Information Industry ebisu

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Retail Companies: 17 Items: 8.6 million Industry ebisu Data Collection from Manufacturers Usage Overview for the Retailer eB-ebisu Master Data eB-ebisu Master Data Comparison Results Comparison Results Master DataMaster Data eB-MDcheck/eB-ebisu/eBASE Comparison MDcheck Batch Edit MDcreate Core System Product and Ordering POS Register Logistics mgmt. Flyers POP Shelf allocation mgmt. EC Site Copyright(C) eBASE Co.,Ltd. All Rights Reserved 25 1st eBASE Master Product Data Pool "Master Data ebisu" and Usage Overview1st eBASE Master Product Data Pool "Master Data ebisu" and Usage Overview After collecting and normalizing product master data from participating retailers and wholesalers, build the "Master Data ebisu"! MDcreate：Compare the majority-rule champion data with the relevant retail master data! MDcheck： Review the comparison results and use them as the Retail Master Data! Participating Retailers / Wholesalers Grocery Store Food Wholesaler Master Data Drugstore Daily Goods Wholesaler Master Data Home Improvement Center Stationery Wholesaler / Tool Wholesaler Master Data Other Retailers and Wholesalers Master Data JP Pat：No.7138289 Master Data ebisu

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加工食品製品情報日用品製品情報医薬品製品情報文具用品製品情報家電用品製品情報工具用品製品情報 Copyright(C) eBASE Co.,Ltd. All Rights Reserved 26 Delivery Price, Delivery Quantity, etc. Supplier Company Negotiation Information Product Information 棚割システムチラシシステムネットショップ Logistics System POS Register MDM eBASE Confirmation / Approval Grocery Stores, Drugstores, Home Centers Buyer Master Data Integration Product Master Data (Basic Items) Core Sytem Product Master Shozai ebisu Shokuzai ebisu Nichizatsu ebisu OTC ebisu Kaden ebisu Bungu ebisu Kougu ebisu Master Data ebisu Processed Food Product Information Daily Necessities Product Information Medicine Product Information Stationery Supplies Product Information Home Appliances Product Information Tools and Equipment Product Information System Flyer System Online Shop Planogram 1st eBASE Cross-industry/Retail Product Master Management with MDM eBASE1st eBASE Cross-industry/Retail Product Master Management with MDM eBASE Industry ebisu

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27 Cross-industry/Product Planning Management for Manufacturers and Retail Private Brands with PDM eBASE Cross-industry/Product Planning Management for Manufacturers and Retail Private Brands with PDM eBASE Copyright(C) eBASE Co.,Ltd. All Rights Reserved Integrated management and promotion of the use of product information throughout the entire planning, design, and development process! Shozai ebisu eBASE Core system EC site Web site POP creation system Shelf allocation system Flyer production system Catalog production system Other business systems Product planning Development information management PDM eBASE Planning and design support Digital asset management Multilingual information management Package design management Development and related information management supportDevelopment issue management Development progress management Document management Quality management support Product inspection management Factory audit management Claim management Intellectual property and contract management support Intellectual property rights management Trademark search support Contract management Product specification management Packaging material specification management Environmental reporting eBASE web Excel spreadsheet Shozai ebisu eBASE eBASE web Excel spreadsheet 1st eBASE

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Multi-Industry Product Information Data Pool Service 「Shozai ebisu = Industry ebisu + Master Data ebisu 」 BtoBtoCX Providing Useful Product Information / CXTo Consumers e-LifeNavi, e-LifeNavi Flyer, e-LifeNavi Cataog, e-LifeNavi Visual Receipt, eSumai Navi, etc. Distributing Lifestyle Applications to Consumers Through Retail For Consumers OMO/ CX Platform Patent Strategy Retail Sales Promotion Effectiveness Copyright(C) eBASE Co.,Ltd. All Rights Reserved 28 2nd eBASE BtoBtoC/ Business Strategy for Utilizing Consumer Product Information 2nd eBASE BtoBtoC/ Business Strategy for Utilizing Consumer Product Information Product/Monetization Business model Core competence Sales Strategy ※CX: Customer eXperience OMO DBPeBASE Sales Expansion

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Seamless integration of print and digital! Collaboration across the e-LifeNavi series! Copyright(C) eBASE Co.,Ltd. All Rights Reserved 29 B2B2C/ DX beyond paper flyers to enhance customer engagement ＆ significantly boost loyalty!B2B2C/ DX beyond paper flyers to enhance customer engagement ＆ significantly boost loyalty! Promote use in conjunction with retail membership apps Guided Guided For store for EC site Web catalog for detailed product information CX(Customer Experience) & DX(Digital Transformation) Retail stores/retail e-commerce sites Hyper Link Lifestyle apps to make your life convenient Database-Driven digital flyer service Recipe Purchase ListRecipe Product Information Note: "e-LifeNavi for DX" is a DX promotion tool for retailers and manufacturers. It is an easy-order type DX app that tailors the functionality of "e-LifeNavi" to the products handled by individual companies. e-LifeNavi Cataoge-LifeNavi Flyere-LifeNavi/ e-LifeNavi/forDX e-LifeNavi/ e-LifeNavi/forDX Shozai ebisu Visual Receipt 2nd eBASE CX Flyer CX Flyer CX Receipt JP Pat No.7024952, etc CX Apps

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Retail company / House maker Copyright(C) eBASE Co.,Ltd. All Rights Reserved 30 Home appliance check to be purchased Product information, instruction manual, pamphlet Purchase receipts and warranty cards can also be taken and managed. Later, you can search for and additionally register purchased home appliances! I want you to register automatically! Housing Equipment DB Product information/ Manuals/ +pamphlets ・Housing equipment, building materials ・Home appliances, tools, etc Search and register My Equipment from the Housing Equipment DB My Equipment Search My Equipment List Product information Manuals You can quickly find our equipment manual! You can search for characters in the manual, so it's easy to find! Browse the manual by turning pages!It's a little small on a smartphone, but ...Easy to see on PCs and tablets! The house maker has registered the new equipment! 2nd eBASE Promotion of Living Life DX＆OMO "eSumai Navi"2nd eBASE Promotion of Living Life DX＆OMO "eSumai Navi" eBASE“eSumai Navi：JP Pat No.7024952” You can easily check the product specifications Jutaku ebisu Shozai ebisu Kaden ebisu eSumai Navi Disclosure of product information and manuals for home appliances and housing equipment to consumers in one go. Output of 2D code sheets for login 2D Code Sheet for Login Easy login with 2D code scanning OMO! OMO!

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Overview of eBASE Total Solution (Retail Company Case Study)Overview of eBASE Total Solution (Retail Company Case Study) Cookin’ & Cleaning Recipes ebisu 31 eB-Fresh n/f/m Industry ebisu Master Data ebisu N B P B Prep ared Food Fre sh MDM eBASE Product Information ＋ Business Information Regular Sales Special Sales Negotiation Progress Rebate・・・・ Core Systems Sales Mgmt. Logistics Mgmt. Inventory Mgmt. Production Mgmt. etc POP System Electronic Shelf Label System Digital Signage EC Site Others AI Demand Forecasting Sales Analysis Merchandising etc e-LifeNavi Catalog Product Details Information POS Register e-LifeNavi Visual Receipt e-LifeNavi Flyer Weighing Scale Label Food Retail Drugstore Home Improvement Center Discount Store Maker Maker Maker Maker Raw Material Maker Raw Material Maker Raw Material Maker Raw Material Maker Supplier Maker Supplier Wholesaler Retail Companies Packaging Maker Consumer Inbound Multilingual Information GOODS & FOODS eBASE eB-MDcheck &create PDM eBASE 1st eBASE 2nd eBASE Copyright(C) eBASE Co.,Ltd. All Rights Reserved Packaging Maker Flyer Creation eB-DBP Flyer 0th eBASE DTP Paper Flyer Reduce traditional media planning and production costs with "0th eBASE" + "1st eBASE". Simultaneously achieve next-generation OMO with "2nd eBASE". Shozai ebisu EXCEL eBASE

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PM Integrated Product DB Utilization Software BM One Source, Multi-Use BM Product Information Exchange by Industry/ Cross- Industry PM Product Information- Related Software Package SS De facto BM BtoBtoCX CC Product Data Pool by Industry/Cross- Industry PM Consumer-Facing App SS Platform SS Spread by Industry CC Middleware eBASE 2nd eBASE1st eBASE0th eBASE Copyright(C) eBASE Co.,Ltd. All Rights Reserved 32 0th 1st 2nd eBASE Business Strategy and Synergies0th 1st 2nd eBASE Business Strategy and Synergies PM: Products/Monetization BM: Business Model SS: Sales Strategy CC: Core Competency

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JA ZEN-NOH MEAT FOODS CO.,LTD. Shikoku Nissin Food Products. SHINOBU FOODS PRODUCTS CO.,LTD. Sugakiya foods Co., Ltd. SUGIYO CO., LTD. DyDo DRINCO, INC. Takaki Bakery Co. Ltd. TAKARA SHUZO CO.,LTD. Tokai Pickling Co.,Ltd. TOKATSU FOODS CO.,LTD. Toraku Foods Co.,Ltd. DONQ Co.,LTD. NAGATANIEN CO.,LTD. Izasa Nakatanihonpo,Inc. NICKY FOODS CO.,LTD. NISSIN FOODS HOLDINGS CO., LTD. HAKUTSURU SAKE BREWING CO.,LTD. PICKLES CORPORATION FOODLINK CORPORATION Hokugan Inc. HOTEI FOODS CORPORATION co.,ltd Andersen Institute of Bread & Life Co.,Ltd. Marudai Food Co.,Ltd. yamamori inc. YURAKU CONFECTIONERY CO.,LTD. FINET,INC. ■Restaurant industry ICHIBANYA CO., LTD. EAT&FOODS Co.,Ltd. KFC HOLDINGS JAPAN, LTD. HACHI-BAN CO.,LTD. YOSHINOYA CO.,LTD. Watami Co., Ltd. Copyright(C) eBASE Co.,Ltd. All Rights Reserved 34 Food Safety Management / Companies that Adopt FOODSeBASEFood Safety Management / Companies that Adopt FOODSeBASE 0th/1st eBASE ■Food Industry Kansai Super Market Ltd. COPRO Corporation SUMMIT,INC. CGC JAPAN Co.,Ltd. Shizutetsu Store Seiyu Co., Ltd. SOTETSU ROSEN Co.,Ltd. The Daiei, Inc. Tenmaya Store Co.,Ltd. Tobu Store Nihon Ryutsu Sangyo Co.,Ltd. Valor Holdings Co., Ltd. FRESTA Co.,Ltd Beisia Co., Ltd. Belc CO., LTD. MARUKYOU, Inc. MANDAI Co.,Ltd. YAOKO Co.,Ltd. LIFE CORPORATION. Secoma Company,Ltd. FamilyMart Co., Ltd. Japanese Consumers’ Co-operative Union. CO-OPDELI CONSUMERS’ CO-OPERATIVE UNION. U CO-OP. TOKAI CO-OP. CO-OP Hokuriku. CO-OP KINKI. CONSUMERS CO-OPERATIVE KOBE. COOP KYUSHU Oisix ra daichi Inc. Costco Wholesale Japan, Ltd Japan Agricultural Cooperatives EAT&FOODS Co.,Ltd. KFC HOLDINGS JAPAN, LTD. HACHI-BAN CO.,LTD. YOSHINOYA CO.,LTD Watami Co., Ltd. ASAHI SHOKUHIN Co.,Ltd. Ishikawa Chuou syokuhin Co.,Ltd. ITOCHU-SHOKUHIN Co.,Ltd. KATO SANGYO CO., LTD. Kanakan Inc. KOKUBU GROUP CORP. GOGYOFUKU CO. LTD. SHIDAX CORPORATION. Japan Inforex, Inc. TAKAYAMA Co.,Ltd. TANESEI Co., Ltd. TOKAN Co.,Ltd. TOKYO COLD CHAIN DOSHISHA CORPORATION. Tominaga Boeki Kaisha, Ltd. NISSIN HEALTHCARE FOOD SERVICE CO.,LTD NIPPON ACCESS, INC. Nosui Corporation Mitsui & Co. Retail Trading Ltd. Mitsubishi Shokuhin Co.,Ltd Yamaboshiya Co., Ltd. UCC COFFEE PROFESSIONAL CO., LTD. Akagi Nyugyo Co., Ltd. Azuma Foods Co., Ltd. ALFHEIM Co.,Ltd. ANDERSEN Co.,Ltd ANDERSEN SERVICE Co.,Ltd. ITOHAM FOODS Inc. IMURAYA GROUP CO., LTD. Izutsu Maisen.Co.,Ltd. EBARA FOODS INDUSTRY ,INC. The Oyatsu Company, Ltd. Kasugai Seika Co.,Ltd. Kataoka & Co., Ltd. KANEKA CORPORATION Kanetetsu Delica Foods, Inc. Kanemi Co., Ltd. Kabaya Foods Corporation KIBUN FOODS INC. Cookone Corporation CRESTRADE CO.LTD. COMO Co., Ltd. JR CENTRAL RETAILING PLUS Co., Ltd. Approximately 29,000 Companies

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Copyright(C) eBASE Co.,Ltd. All Rights Reserved 35 Companies in Industries Other than Food that Adopt eBASE Companies in Industries Other than Food that Adopt eBASE 0th/1st eBASE Approximately 13,100 Companies ■Hotel Industry Keihan Hotels & Resorts SOTETSU HOTEL Co.,Ltd． Tobu Hotel Management Co., Ltd. Resorttrust, Inc. ■Drugstore Industry SAPPORO DRUG STORE CO.,LTD. SUNDRUG CO.,LTD. MatsukiyoCocokara & Co. ■Housing Industry SEKISUI CHEMICAL CO., LTD. SEKISUI HOUSE, LTD. DAIWA HOUSE INDUSTRY CO., LTD. TOYOTA HOUSING CORPORATION, Panasonic Homes Co., Ltd. Mitsui Home Co.,Ltd. ANABUKI CONSTRUCTION INC. MAZROC. co.ltd. Sangetsu Corporation DAIKEN CORPORATION TOLI Corporation SUMITOMO FORESTRY INFORMATION SYSTEMS CO.,LTD. Electric Works Company, Panasonic Corporation Heating & Ventilation A/C Company, Panasonic Corporation ■Home Center / Appliance Industry YAMADA DENKI CO., LTD. EDION Corporation ARCLANDS CO.,LTD. CAINZ CORPORATION KOHNAN SHOJI CO., LTD. ＤＣＭ Co., Ltd. Makiya co.,ltd ■Daily Necessities Industry Akachan Honpo Co., Ltd. RINGBELL Co.,Ltd Kobayashi Pharmaceutical Co., Ltd. Daio Paper Corporation Unicharm Corporation ■Stationery / Office Furniture Industry KOKUYO Co.,Ltd. SAKURA COLOR PRODUCTS CORPORATION Shachihata Inc. OKAMURA CORPORATION Kaunet Co., Ltd. PLUS CORPORATION ■Tool Industry THE KIICHI TOOLS Co., Ltd. Shimatsu co.,ltd Naito & Co.,Ltd. Fujiwara Sangyo Co., Ltd. YAMAZEN CORPORATION TONE CO., LTD. ■Fashion / Apparel Industry SHIMADA SHOJI CO., LTD. MoonStar Company. FIN, INC RABOKIGOSHI CO., LTD. ■Sports Equipment Industry Mega Sports Co., LTD ZETT Corporation DESCENTE LTD. NIKKI CO.,LTD. Mizuno Corporation ■Automobile Parts and Accessories Industry AUTOBACS SEVEN CO.,LTD. ■Environmental / Green Industry GomunoInaki Co., Ltd. KATAYAMA CHEMICAL, INC. DIC Corporation ■Other Industry SAGAWA PRINTING CO.,LTD. CONSUMER PRODUCT END-USE RESEARCH INSTITUTE CO., LTD. HORIAKI CO., LTD. Wakisangyo Co.,Ltd

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Recognize the prospect of resolution by overcoming high-load customization in multiple new and unexperienced industries. "MDM eBASE" projects ・Increase in experienced industries ・Sales and development knowledge level up 1From 1Q through 2Q Improvement / Growth Impleme ntation of measures Increase in the ratio of new cases! ＝ Overall strategic strength is also up! ◆ Direction of response and measures. 36Copyright(C) eBASE Co.,Ltd. All Rights Reserved Analysis of Factors Behind Revenue and Profit Decline in FY March 2026 and CountermeasuresAnalysis of Factors Behind Revenue and Profit Decline in FY March 2026 and Countermeasures We continued to receive orders for ongoing large-scale customizations in "unexperienced industries" for past orders of "MDM eBASE"! *We assume that the order situation is expanding smoothly. Due to the low profit margin compared to package sales, the service is less profitable! Due to the customization development, the amount of work has overwhelmingly increased, and the amount of service orders has increased! *In 1Q/2Q/3Q, customization costs are low, with a tendency to be booked all at once in 4Q due to seasonality. →The discovery and decision- making are delayed. Severe depletion of human resources leading to a decrease in deep cultivation sales and a decrease in revenue! → Conducting situational analysis and various measures. *Despite having reinforced personnel (+20) in the previous fiscal year. ◆ The circumstances that led to the discovery of the causes of reduced revenue and profit. ①Package enhancement Industry-specific templates Packaging of customization features Enhanced features targeting future needs ②Design tool enhancement Efficiency for Fit&Gap and functional specifications Integration with other systems / eB-SystemLink Document creation support / eB-FRD ③Guidance for customization reduction Thorough education for sales, SE, and devs Proposing customization-less options to customers Price increase for customization cost (mark-up) Measures from mid-2Q to 3Q onwards <Sales & Promo＞ ①Event Promos eBASE Conf. DXbyDB Study Mtg. ②Press Releases etc. Press Rls. Patent IR ③Top Sales Activities Pres. Negotiation tour Strengthening partner collaboration At the start of the period (1Q) At the start of the second quarter (2Q) Midway through the second quarter (2Q) Implemeting measures from the third quarter (3Q) onwards

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Copyright(C) eBASE Co.,Ltd. All Rights Reserved 37 eBASE product price revision announced (Jan 5, '26)eBASE product price revision announced (Jan 5, '26) Current Price New Price Basic Software License Unit Price 1,000,000 yen 1,200,000 yen Optional Software License Unit Price 700,000 yen 800,000 yen Service Unit Price / Day 60,000 yen 90,000yen ≫Date of revision: Apr 1, '26 (Wed). *Yearly L&S (maintenance cost) and cloud services for existing users will be applied sequentially from the 2027 fiscal year renewal. ≫Subject: All product licenses/annual L&S/cloud services and service services, excluding some content services. ≫Revision width: The eBASE license system is calculated at the "basic license unit price“ price revision. The annual L&S (maintenance fee) will be 20% of the price after revision. *Please check the details from this URL.⇒ https://www.ebase.co.jp/news/price_revision/index.html Implemented first price adjustment since establishment in response to increased external costs. Aiming for sustainable growth and shareholder returns through profit securing and enhancing service quality.

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Copyright(C) eBASE Co.,Ltd. All Rights Reserved 0th/1st eBASE BtoB / Strategies and Progress0th/1st eBASE BtoB / Strategies and Progress Food industryFood industry FY2026 Result Policies ・Promoting the overall optimization of exchanging comprehensive product information, including food safety, business, and promotional information. ・Continued Promotion of the Food Quality Management (Product Specification Information Management) System 'FOODS eBASE.' ・Promotion of the Product Data Pool Service ‘Shozai ebisu = Industry ebisu (Shokuzai ebisu) + Master Data ebisu.’ ・Deployment of the Retail Product Master Management System 'MDM eBASE,' which integrates with ‘Shozai ebisu.’ ・Deployment of the Product Planning and Development Support System ‘PDM eBASE’ for Retail Private Brands and Manufacturers. ・Deployment of the Database Publishing Solution 'DBP eBASE (eB-DBP Flyers)' to Achieve OMO. ・2nd eBASE (BtoBtoC): Integration and deployment to the 'e-LifeNavi' series. Its progress ・Sales results（1Q-3Q）：828 million yen (YoY: +10.9%、+81 million yen）・The eBASE business's revenue was impacted by the heavy workload from a large-scale "MDM eBASE" project in a new industry. ・However, sales to the food retail sector met expectations, driving a YoY increase. 【Sales】・Continued to recognize revenue from an ongoing, large-scale system implementation project for a major convenience store chain, which integrates our "Shozai ebisu," "MDM eBASE," and "FOODS/GOODS eBASE" solutions. ・Revenue was also booked from a successful "FOODS eBASE" upsell to a co-operative federation that serves 1.7 million members in Tokyo and 12 prefectures. 【Orders】・Won a "FOODS eBASE" contract for PB specification management from a food wholesaler, a joint venture of multiple Kanto-based railway supermarket chains. 【Approach】・After a six-year hiatus, our flagship "eBASE Conference 2025" returned as a hybrid event, offering both on-site and virtual participation. 38

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Copyright(C) eBASE Co.,Ltd. All Rights Reserved Daily necessities goods industryDaily necessities goods industry FY2026 Result Policies ・Promote total optimization of the product information exchange environment in the Daily necessities goods industry (Drugstore industry, Home center industry, Home appliance industry, Stationery industry, Sporting goods industry, Car accessory industry, Mail order industry, etc.). ・Continued promotion of the product specification information management database for daily goods and miscellaneous items, 'GOODS eBASE.’ ・Promotion of ‘Shozai ebisu' focused on the product data pool service 'Industry ebisu (Nichizatsu ebisu).’ ・Deployment of 'MDM/PDM/DBP eBASE (eB-DBP Catalog)' integrated with ‘Shozai ebisu.’ ・Enhanced deployment of the database publishing solution 'DBP eBASE' to achieve OMO. ・Deployment of customized eBASE integrated product databases developed for individual clients, as well as the construction of large-scale product database-driven websites 'DBP eBASE (eB-DBPweb).’ ・2nd eBASE (BtoBtoC): Integration and deployment to the 'e-LifeNavi' series. Its progress ・Sales results（1Q-3Q）：628 million yen (YoY: ｰ21.3%、-170 million yen）・Revenue decreased significantly YoY. This was primarily driven by a surge in custom development for multiple large-scale "MDM eBASE" projects in industries new to us during the first half of the year. This intense workload severely strained our human resources, which in turn led to a reduction in upselling and cross-selling activities with our existing clients. 【Sales】・Recorded revenue from a large-scale upsell project building a web catalog for a major stationery manufacturer. ・Recorded revenue from an upsell renovation project for a web quotation system from an office furniture manufacturer. 【Orders/Approach】・Implemented the integrated product media DB for the catalog gift company, Harmonic, with our eBASE solution, ‘MDM/DBP eBASE’. In addition, we received ongoing upsell orders and have issued a press release as a case study. 39 0th/1st eBASE BtoB / Strategies and Progress 0th/1st eBASE BtoB / Strategies and Progress

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Copyright(C) eBASE Co.,Ltd. All Rights Reserved Housing industryHousing industry FY2026 Result Policies ・Promoting the industry standardization of the product data pool service ‘ Shozai ebisu (Industry ebisu (Jutaku ebisu)).' ・Promote the marketing of 'Shozai ebisu' centered around 'HOUSING eBASE,' integrated with ‘Jutaku ebisu.’ ・Deployment of customized integrated product database development for building material manufacturers, component manufacturers, and others, as well as the construction of large-scale product database type websites. ・2nd eBASE (BtoBtoC): Integration and deployment to the ‘eSumai Navi‘. ・In addition to housing manufacturers, promote 2 nd eBASE "eSumai Navi" to residential equipment and building materials manufacturers. Its progress ・Sales results（1Q-3Q）：188 million yen (YoY: -0.6%、-1 million yen）・Revenue saw a slight decrease compared to the same quarter of the previous year. 【Sales】・Recorded revenue from a large-scale project for building a web catalog for residential equipment for a major air conditioning equipment manufacturer, an existing client. 【Orders】・Received an order for the construction of a PoC system for "HOUSING eBASE", a product specification management system for condominiums, from a medium-sized general contractor. 【Approach】・Launched the first in-house seminar, "DX by DB Study Meeting", aimed at the housing industry to promote the diffusion of "2nd eBASE". 40 0th/1st eBASE BtoB / Strategies and Progress0th/1st eBASE BtoB / Strategies and Progress

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41 0th/1st eBASE 【Patent Granted】 Parametric OMO Catalogs, customized for each reseller. 0th/1st eBASE 【Patent Granted】 Parametric OMO Catalogs, customized for each reseller. Identifying users by scanning unique 2D codes assigned to each distributor. Automatically displaying a web catalog tailored to that specific distributor. *Illustrative example: A wine importer/distributor with a partner sales model. ●Seamless User Identification Identifies pamphlet-based visitors as a specific distributor's customer—no login required. ●Dynamic Page Optimization Leveraging each sales partner's historical data, including product and regional sales performance. To dynamically generate a webpage that is automatically optimized for their specific market and customer base. ●Fostering Competitive Differentiation Even when nearby competitors use the exact same pamphlets, our system displays unique online content for each sales partner. This allows them to effectively showcase their distinct strengths and value proposition, creating a clear point of difference. ●Cost Efficiency Achieving cost efficiency by standardizing physical pamphlets while handling all personalization digitally. Copyright(C) eBASE Co.,Ltd. All Rights Reserved

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42 2nd eBASE 【Patent Granted】 POS Data Management for Cashless Payment Companies 2nd eBASE 【Patent Granted】 POS Data Management for Cashless Payment Companies Automatically matching transaction data (e.g., item name, quantity, unit price) with detailed product information. Providing enriched and detailed digital statements. Copyright(C) eBASE Co.,Ltd. All Rights Reserved ●Crystal-Clear Transaction Details Featuring statements featuring item-level details (e.g., "ABC Bread"), not just the date, merchant, and amount. Allowing for effortless and accurate recall of spending. ●Providing Rich Product Details Depending on the item, users can also receive detailed information specific to their purchase—such as nutritional facts for food, or user manuals and specifications for electronics. This streamlines post-purchase product management and makes it easier for users to get the most out of their items! ●Easy Fraud Identification If users spot an unrecognized charge on their statement, they can instantly review the associated product details. This makes it easy to determine whether a transaction is legitimate or fraudulent, enabling them to report unauthorized use promptly.

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Copyright(C) eBASE Co.,Ltd. All Rights Reserved 44 2nd eBASE BtoBtoC / Its progress2nd eBASE BtoBtoC / Its progress "e-LifeNavi / AI Menu Proposal Service" started offering weekly menu recommendations using AI (as of October 30, 2025). ・Continued to promote and expand sales of the consumer-oriented lifestyle app "e-Life Series", which realizes OMO by utilizing product information content from the cross-industry "Shozai ebisu". ・Actively conducted live promos to promote "2nd eBASE", including the "DXbyDB Study Group" (Retail 3rd edition on Oct 24, '25, and Housing 1st edition on Nov 27, '25) and the "eBASE Conference '25" (on Nov 28, '25). ・Released the cooking recipe service "e-LifeNavi / AI Menu Proposal Service". It's now possible to propose weekly menus using AI. ・ Agreed to collaborate with Teraoka Seiko Co., Ltd. on the receipt information visualization service, "e-LifeNavi Visual Receipt". ・The diffusion of "2nd eBASE" is delayed, with no clear execution steps for the reformative (DX type) "e-LifeNavi", leading to a stagnation in progress. However, through cooperation with the improved "DBP eBASE (0th eBASE)", concrete introductions to multiple retail companies are progressing. *Oct 24, '25: "3rd DX by DB Study Meeting/Retail Industry Edition" *Nov 27, '25: "1st DX by DB Study Meeting/Housing Industry Edition" *Nov 28, '25: "eBASE Conference 2025" Oct 24, '25: Retail, 32 part. Nov 27, '25: Housing, 44 part. Nov 28, '25: Food, 95 part. Agreed to collaborate with Teraoka Seiko Co., Ltd. on the receipt information visualization service, "e-LifeNavi Visual Receipt" (as of December 18, 2025). eBASE Food Industry Conference 2025

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Overview of eBASE-PLUS BusinessOverview of eBASE-PLUS Business “IT development outsourcing business” including contracted development, contracted operation, and contracted server maintenance for client companies. ◆IT system solutions ①Software Development Supports planning, analysis, design, construction, introduction, operation management, and maintenance. ②Infrastructure construction Supports server and client environment construction work. ◆Support Service ①Integrated operation management Supports the operation of IT systems. ②Help Desk Services Help desk from primary support to secondary support that requires technical skills. 46Copyright(C) eBASE Co.,Ltd. All Rights Reserved

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Copyright(C) eBASE Co.,Ltd. All Rights Reserved FY2026 Result Policies ・Maintain the existing IT development outsourcing business. ・Promoting the continuation of existing measures as a stable low-growth model. ・Continued new hiring and training through our in-house developed online education system, 'eB-learning.’ ・Linkage with eBASE business. ・Promote quality M&A deals. Its progress ・Sales results （1Q-3Q）：1,976 million yen (YoY: +0.1%、+1 million yen）・Profit results （1Q-3Q) ： 301 million yen (YoY: -5.5%、 -17 million yen）・Sales generally progressed as planned compared to the same interim period of the previous year. ・Ordinary profit decreased compared to the same interim period of the previous year, partly due to the impact of non-recurring non-operating income from last year's investment activities. ・We focused on acquiring projects that align with customer needs. ・Due to the increase in operating person-hour, we promoted mid-career recruitment of individuals with specialized knowledge and experience who can immediately contribute. ・Continued to enhance and expand our in-house developed online education system, 'eB-learning,’ which includes Java programming, IT infrastructure education, IT operation support, and more. ・Focus on training for new hires and existing employees to enhance skills, enabling a shift towards high-value, high-skill projects. ・In response to trends of rising costs and escalating labor expenses, we have continuously conducted price negotiations with our customers. 47 eBASE-PLUS Business（IT Outsourcing Business）eBASE-PLUS Business（IT Outsourcing Business） eBASE-PLUS / Current Fiscal Measures and ProgresseBASE-PLUS / Current Fiscal Measures and Progress

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Precautions on handling of this documentPrecautions on handling of this document For IR inquiries, please use the "IR Inquiries" form on our website. This document was prepared for the purpose of explaining the results of operations and understanding of the Company, and is not intended to solicit investment from the Company. This document is prepared with care to ensure accuracy, but is not guaranteed to be complete. We are not responsible for any damage or damage caused by the information in this document. The performance forecasts and future forecasts contained in this document were determined by the Company based on information available at the time of preparation of this document, and include potential risks and uncertainties. As a result, actual results may differ materially from the forward-looking statements referred to or described in the forward-looking statements due to various factors, including changes in the business environment. The information is prepared in Japanese and its English translation is provided for the convenience of overseas investors. In the event of any discrepancy between the Japanese and English interpretations, the Japanese will prevail. 49Copyright(C) eBASE Co.,Ltd. All Rights Reserved

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