Financial Glossary and Balance Sheet Summary slide image

Financial Glossary and Balance Sheet Summary

P&L Below Operating Income (Unit: \ millions) FY2022 FY2023 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Operating Income ¥38,520 ¥22,684 ¥31,524 ¥10,968 ¥56,275 ¥27,614 ¥46,310 ¥4,546 1 Finance Income 23,308 31,844 30,312 5,590 14,075 16,763 13,204 7,108 Finance Costs 2 3,695 4,176 641 30,111 422 322 6,294 11,246 (Loss) reversal of loss on revaluation 3 339 (5,334) 487 (848) 2,719 463 (822) 3,893 Equity profit/(loss) of affiliates, equity (1,271) (1,555) (5,822) (1,598) (744) (1,691) 461 (1,536) method companie 4 Impairment loss of investments (44,425) accounted for using equity method Income/(loss) before Income Tax 4 57,201 43,463 55,860 (15,999) 71,903 42,827 52,859 (41,660) Tax expense 17,082 17,280 14,743 (8,570) 18,637 18,372 17,374 462 Non-controlling interests (142) (289) (80) 162 475 (83) 318 (235) Net income/(loss) 4,5 40,261 26,472 41,197 (7,591) 52,791 24,538 35,167 (41,887) 1 Finance Income includes interest income primarily on cash deposits. 2022 Q1, Q2, Q3 and 2023 Q1, Q2, Q3 Finance Income includes FX conversion gains related to foreign currency deposits and accounts receivable. 2 2022 and 2023 Q4 Finance Costs are primarily caused by FX conversion loss related to foreign currency deposits and accounts receivable. 3 Loss/reversal of loss on revaluation refers to loss/reversal of loss on revaluation of cryptocurrency. 4 As a result of finalizing the provisional accounting treatment for a certain investment where the equity method is applied, "Equity loss of affiliates, equity method companies" decreased by 1.8 billion yen in Q2 2022, increased by 2.1 billion yen in Q3 2022, and decreased by 0.3 billion yen in Q4 2022. Consequently, "Income/(loss) before Income Tax" and "Net income (loss)" each increased by 1.8 billion yen in Q2 2022, decreased by 2.1 billion yen in Q3 2022, and increased by 0.3 billion yen in Q4 2022. There is no financial impact on the annual performance of 2022. 5 Net income/(loss) refers to net income/(loss) attributable to owners of the parent. © 2024 NEXON Co., Ltd. All Rights Reserved. 26
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