TEMONA : ［Delayed]Results Briefing Materials for the 2nd Quarter of the Fiscal Year Ending September 30, 2022 (FY2022)

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TEMONA. Inc.

Securities code: 3985

Results Briefing Materials for the 2nd Quarter of

the Fiscal Year Ending September 30, 2022 (FY2022)

May 2022

Today's Agenda

No	Category	Subtopic	Page
		Results Summary	04
		Statement of Income (Year on Year)	05
１
Results Summary	Statement of Income (vs. Full-year Consolidated Earnings Forecast)	06
		Statement of Income (Quarterly)	07
		Balance Sheet (vs. End of Previous FY)	08
		Subsc-Store and Tamago Repeat	10
２
Results by Service	GMV by Fiscal Year	11
		Other Services	12
		Basic Strategies	14
		Actions in Growth Strategies	15
３	Growth Strategies	Launch of "Subscription Combinator"	16
(FY2022)	Integration of Sackle Inc.	17
		Integration of AIS Inc.	19
		Purpose Formulation	21
	Appendix		23

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1. Results Summary

3

Results Summary

• In the second quarter, sales and profits declined due to a decrease in contract development revenues and investment in human resources to strengthen the business foundation
• ARR* increased slightly, while GMV decreased slightly
• • ARR is calculated as monthly recurring revenue in the final month of fiscal year x 12 (in accordance with the new revenue recognition standard, as explained later in this document)

Net sales	Ordinary profit	Profit attributable to
owners of parent

¥953 million	¥49 million	¥15 million
(down 5.7％ year on year)	(down 81.1％ year on year)	(down 90.5％ year on year)
Progress rate: 39.8％	Progress rate: 24.0％	Progress rate: 11.5％

ARR

GMV

EPS

¥ ¥910 million	¥74.8 billion	¥1.43
(up 1.8％ year on year)	(down 2.8％ year on year)	(down 90.4％ year on year)

* Year on year comparisons are based on FY21 non-consolidated figures (unaudited) after application of the revenue recognition standard * Progress rate is against the consolidated earnings forecast announced on February 10, 2022

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Statement of Income(Year on Year)

Current Period: Consolidated Results, Previous Period: Non-Consolidated Results

• Net sales down 5.7％ year on year to ¥953 million
• Operating profit down 78.0% to ¥57 million due to higher recruiting and personnel expenses, as well as expenses related to the stock acquisition

					(Unit: million yen)
	FY21 2Q non-consolidated results*	FY22 2Q consolidated results
	Result	Weighting (％)	Result	Weighting (％)	Change (％)
Net sales	1,010	100.0	953	100.0	(5.7)
Cost of sales	255	25.3	281	29.6	10.3
Gross profit	755	74.7	671	70.4	(11.1)
SG&A expenses	496	49.1	614	64.5	23.9
Operating profit	259	25.6	57	6.0	(78.0)
Non-operating income	2	0.2	0	0.0	(81.3)
Non-operating expenses	2	0.2	8	0.9	319.6
Ordinary profit	259	25.7	49	5.2	(81.1)
Extraordinary income	―	―	―	―	―
Extraordinary losses	7	0.7	―	―	(100.0)
Profit before income taxes	252	25.0	49	5.2	(80.5)
Profit attributable to owners	160	15.9	15	1.6	(90.5)
of parent

* FY21 results are non-consolidated figures after application of the revenue recognition standard (unaudited)

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