Financial Highlights for FY2017 3Q
Imagica Robot Holdings Inc.
February 8, 2018

© 2017 Copyright Imagica Robot Holdings Inc.

Summary▍ Net sales increased 6.5% YoY(Excluding the impact of sales IMAGICA TV, 13.6% YoY)

▍ OP reached ¥1.6bn (2.3 times YoY)
Improvement of Media localization segment wasattributable to this performance greatly.
▍ Gain on sales of IMAGICA TV stocks are posted¥2.1bn and Net profit records ¥2.1bn▍ Consolidated forecast for FY2017 was revised
based on 3Q performance2© 2017 Copyright Imagica Robot Holdings Inc.

Highlight of financial results
Nat sales

Operating income

Net income attributableto owners of the parent¥64.4bn¥1.6bn¥2.1bnYoY＋¥3.9bn

YoY+¥0.9bn

YoY+¥1.2bn（100 millions of yen）

60566497

FY2017 3Q

2116

FY2018 3Q

FY2017 3Q

FY2018 3Q

F2017 3Q

FY2018 3Q

3© 2017 Copyright Imagica Robot Holdings Inc.

3QFinancial results by segments
FY2016
3Q Actual

ContentCreationMedia
Localization

Imaging
Systems &Solutions

FY2017
3Q Actual

YoY ratio

14,724

17,523

19.0%

2,798

Operatingincome

826703(5.6％)(4.0％)△14.9%△122

Net sales

18,877

20,360

7.9%

1,483

Operatingincome754912（OP ratio）(3.9％)(4.4％)Net sales

15,32918,049Operatingincome△1,204△362（OP ratio）(---％)(---％)Net sales

8,364

9,620

Operatingincome373635(4.4％)(6.6%)（OP ratio）

FactorYoY

Net sales（OP ratio）

Production
Services（Millions of yen）

¾
¾

¾

¾

21.0%

158

17.7%

2,719

¾

¾
¾

-841

15.0%

1,255

¾70.1%

261¾

Cinema,TV animation and music live
productions saw strong performance.
Decrease YoY in film distribution fromproduction committee
Orders of post-production from TV
program was decreased due to TV
programming reshuffle,etc.
Business for Digital cinema and OTT
were strong.
Increase sales in the game CG anddebugging businesses.
Business for OTT saw strong
performance
Performance was improved due toimprovement of direct margin inEurope.
Increase sales in 4K-broadcasting
system and maintenance service.
Sales in LSI for film and images for
China was strong.

4© 2017 Copyright Imagica Robot Holdings Inc.

Revision on consolidated forecast（Millions yen)

▍ Net sales, Operating income, Ordinary income and Net income
were revised upward.
FY2015FY2016

ActualActual

70,036

Operating income

FY2017
Forecast
on November 7

Revised forecast

87,58687,90090,000

2.4%

2,100

653

1,787

1,800

2,000

11.1%

200(Ratio)(0.9%)(2.0%)(2.0%)(２.2%)

Ordinary income

760

2,014

1,800

2,000

11.1%

200(Ratio)(1.1%)(2.3%)(2.0%)(2.2%)Net income (loss)
attributableto owners of theparent△1,555

1,707

2,300

2,400

4.3%

100Earnings per shareof common△34.93

38.35

51.6

53.9

4.4%

2.3Net sales

Difference
ratio

Difference5© 2017 Copyright Imagica Robot Holdings Inc.

Revision on forecast by segments（Millions yen)

▍ （MillionsMediayen）
Localization continues to grow than expected, Content Creation increases TV animation
order and LSI for film and images are strong performance in Imaging Systems & Solutions

ContentCreation

FY2016 Fullyear Actual

FY2017 3Q
ActualNet sales

21,560Operatingincome

Novemver7vsFebruary 8
Difference

3,440

700

△1387017,52324,30025,000

908

703

700

770

(4.7%)(4.0％)(2.8％)(3.1%)Net sales

26,424

20,36027,80027,8001,3760

Operatingincome

995

912

1,100

1,100(---)(4.4％)(4.0％)(4.0%)

1050

Net sales

21,65818,04924,00024,7003,042700

Operatingincome△1,161△362△650△550(---%)(---％)(---％)(---%)

611

100

Net sales

13,976

9,620

14,00014,700724700Operatingincome

1,235

635

1,300

1,330

(8.8%)(6.6%)(9.3%)

9530（Ratio）

Imaging
Systems &Solutions

YoY
Difference(Announced on
February 8（Ratio）

Media
Localization

FY2017
Forecast(Announced on
November 7)（Ratio）

Production
Services

FY2017
Forecast（Ratio）(9.3%)

6© 2017 Copyright Imagica Robot Holdings Inc.

Appendix.

© 2017 Copyright Imagica Robot Holdings Inc.

7

Consolidated profit and loss statement
FY2016
3Q Actual（Million of yen）

FY2017
3Q Actual

YoY ratio

YoYNet sales

60,55264,464

6.5%

3,912

Gross profit

17,98017,426△3.1%△554(29.7%)(27.0%)

Operatingincome(loss)

712

1,646

131.1%

934(Ratio)(1.2%)(２.6%)

1,051

1,721

63.7%

670

(1.7%)(2.7%)

1,255

3,700

194.8%

2,445929

2,197

136.5%

1,268

1,814

2,714

49.6%

900(Ratio)

Ordinaryincome(loss)(Ratio)Net profit (loss)
before taxes
Net income
attributable to profit(Reference)
Operating income
before goodwill

Operating income before goodwill includes operating income, goodwill amortization and intangible fixed assets amortization.

8© 2017 Copyright Imagica Robot Holdings Inc.

Consolidated financial statements
Year ended
March 31, 2017

3Q FY2017

Difference breakdown
Difference

38,70638,861

+155

8,716

9,855

+1,13829,50027,809△1,691

7,203

6,499

△704

Total Assets

68,207

66,671△1,536

Current liabilities

24,27322,922△1,3514,793

4,583

△209

Non-current liabilities

13,992

11,408△2,583Long-term loans payable

8,735

6,609

△2,125

Total Liabilities

38,26534,330△3,935

Shareholderʼs equity

25,69027,444+1,754

622

1,425+803

3,628

3,471

△157

Total Net assets

29,941

32,340+2,938

負債純資産合計

68,207

66,671△1,536(Reference) Net Cash

△4,812△1,3373,475(Reference) Equity

26,313

28,8692,556

Current assets
Cash and deposits

Non-current assets
Goodwill

Short-term loans payable

Accumulated othercomprehensive incomeNon-controllinginterests(38.6％)(43.3％)

Current assets△155M
Cash and deposits +1,138M
Notes and accounts receivable- trade△2,882M

Non-current assets△1,691M
Goodwill△704M
Others△525M
Investments securities+1,162M
Deferred tax asset△1,079M

Current liabilities△1,351M
Notes and accounts payable- trade△1,281M
Income taxes payable△673M
Advance payment+1,301M
Shareholderʼs equity
Net income ＋2,198M
Dividend payment △445M
Non-controlling Interests
Mainly for SDI Media Group,Inc

Net cash = Cash and deposits - debt
9,855-(4,583+6,609)=△1,337

9© 2017 Copyright Imagica Robot Holdings Inc.