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Investor Presentaiton

Q2 2020 Financial Outlook Expect Year-over-year Growth Primarily Driven by Korea Businesses Revenues Operating Income Net Income³ • Constant currency¹ up 16% to 26% • Expect strong Y/Y growth in Korea driven by our major franchises • Expect China Dungeon&Fighter revenue to grow Y/Y including one-time royalty gain • Expect a Y/Y increase primarily driven by the top line growth Expect lower Other Expense - in Q2 2019, we recorded a ¥3.6 billion impairment loss² • • to the operating income growth Expect a Y/Y increase primarily due Expect lower Finance Income - in Q2 2019, we recorded a ¥5.9 billion FX gain (Unit: billions) Q2 Accumulated (High-end) Revenues 146.9 146.8 24% (Unit: millions, except per share data) Q2 2019 Q2 2020 Outlook YoY % Revenues PC4 ¥53,865 38,125 ¥59,044 ~ ¥64,008 10% ~ 19% 43,248 Mobile 15,740 15,796 ~ ~ 46,585 13% ~ 17,423 0% Operating income 12,987 21,911 ~ 26,212 69% ~ ~ 22% 11% 102% Net income³ 19,145 20,291 ~ 23,708 6% Earnings per share 21.37 22.98 ~ 26.85 FX Rate Assumptions 100 KRW/JPY 9.43 8.83 8.83 (6%) CNY/JPY 16.10 15.24 15.24 (5%) USD/JPY 109.90 107.53 107.53 (2%) Forex sensitivity: Every one Japanese yen move against the U.S. dollar would have the following impact on our financials for Q2 2020 Revenues Operation Income 0.57 billion yen 0.24 billion yen 53.9 64.0 Operating Income Net Income 72.5 73.6 65.6 67.8 19.1 13.0 23.7 Q2 26.2 93.1 82.8 52.6 53.4 49.9 41.5 10 Q1 2019 2020 2019 2020 2019 2020 1 Constant currency is a non-GAAP measure used to show performance unaffected by fluctuations in foreign currency exchange rates. Constant-currency basis amounts are calculated using the average foreign currency exchange rates for the comparable period in the prior year and applied to the current period. As an example, we calculate royalty revenues from China Dungeon&Fighter by applying the same CNY/USD, USD/KRW and KRW/JPY exchange rates from last year's same fiscal quarter. 2 In Q2 2019, we recorded a ¥3.6 billion impairment loss primarily on right-of-use assets related to the adoption of IFRS 16 Leases and prepaid royalties. 3 Net income refers to net income attributable to owners of the parent, as stated in Nexon's consolidated financial results. 4 PC revenues include other revenues besides PC online games and mobile games. 5 In most situations, the exchange rates of both the South Korean Won and the Chinese Yuan are linked to the U.S. dollar. For simplicity, forex sensitivity is calculated based on the assumption that Korean Won and Chinese Yuan move similarly against Japanese yen when there is an exchange rate movement in U.S. dollar and Japanese yen. 16 © 2020 NEXON Co., Ltd. All Rights Reserved.
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