Bookoff : Financial Results Presentation Materials for the First Half of the Fiscal Year Ending May 2022 (1H FY5/2022)

Financial Results Presentation Materials

for the First Half of the Fiscal Year Ending May 2022 (1H FY5/2022)

January 13, 2022

BOOKOFF GROUP HOLDINGS LIMITED

Securities code: 9278

Contents

1H FY5/2022 Overview of	・・・・	2
Consolidated Financial Results
Highlights of 1H FY5/2022	・・・・	6
FY5/2022 Sales and Earnings/Dividend Forecasts and Outlook	・・・・	27
for Medium-term Performance
Appendix	・・・・	35

1H FY5/2022 Overview of Consolidated Financial Results

Consolidated Statement of Income

						(Million yen)
	1H FY5/2021	% to net sales	1H FY5/2022	% to net sales	YoY change	YoY change
	(Amount)*	(Ratio)*
Net sales	37,522	-	42,776	-	-	-
Gross profit	23,272	62.0%	25,579	59.8%	-	-
SG&A expenses	22,754	60.6%	25,234	59.0%	-	-
Operating profit	517	1.4%	345	0.8%	-	-
Ordinary profit	650	1.7%	662	1.5%	-	-
Profit (loss) attributable	(284)	-	457	1.1%	-	-
to owners of parent

• There was a profit attributable to owners of parent mainly because of strong sales at existing BOOKOFF stores in Japan. One year earlier, there was an extraordinary loss because of the big impact of temporary store closings due to states of emergency.
• A change in the composition of merchandise at BOOKOFF operations in Japan caused the gross profit margin to decrease

(more information is provided later in this presentation).

* The previous fiscal year was a 14-month transitional fiscal period due to the change in the fiscal year. Consequently, no year-on-year comparisons are shown

because of the different first half of the current fiscal year (ended November 30, 2021) and previous fiscal year (ended September 30, 2020).

3

Consolidated Balance Sheet

(Million yen)

Current assets

23,704	Liabilities			25,410
28,687	24,017		28,362
	27,377

Non-current	Net
assets	16,304		16,253
assets	12,944	13,301
17,830
12,848
As of Mar. 31, 2020	As of May 31, 2021	As of Nov. 30, 2021

Total assets	41,535	40,321	41,664
Cash and deposits	6,094	5,837	6,050

Interest-bearing debt	17,920	17,395
Equity ratio	30.7%	31.9%

18,606

31.8%

✓ Interest-bearing debt increased to procure funds from banks for IT capital expenditures, and new store openings and

renovations of existing stores focusing on trading cards and hobby goods, a strategic product category, in BOOKOFF	4
operations in Japan.