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bet-at-home.com AG

Quarterly Report Nov 6, 2024

60_10-q_2024-11-06_80f687e0-a858-4878-90d0-4ef3d67d2ae0.pdf

Quarterly Report

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Group Quarterly Statement 3Q 2024 bet-at-home.com AG

06 November 2024

DEt-at-home

Dear ladies and gentlemen, dear shareholders,

Following the successful outsourcing of key corporate functions to the external service provider and the redesign of the customer platform and sports betting product, we are now increasingly focusing on efficient and effective customer management. With targeted marketing measures, we are pursuing the goal to sustainably expand our market position in the online sports betting segment in the core markets of Germany and Austria. This year before the start of the major sporting events, which have a significant impact on revenue - the European Football Championship in Germany and the Summer Olympics in Paris - we have invested in enhanced advertising of the "bet-at-home" brand, acquisition of new customers and reactivation of existing ones. As a result, the marketing expenses in the first three quarters of 2024 increased by $18.0 \%$ year-on-year to EUR 13.8 million.

The extensive customer engagement and marketing initiatives are reflected in the Group's figures: in the first three quarters of 2024, the gross betting and gaming revenue grew by $8.9 \%$ year-on-year to EUR 37.6 million. The growth is attributable to the positive development of the both sports betting and gaming business segments, which increased by $5.1 \%$ and $56.4 \%$, respectively.

Personnel expenses declined by $4.8 \%$ year-on-year to EUR 6.3 million, due to the reduction in internal complexity and minimization of resource requirements.
Other operating expenses of EUR 13.5 million were above the last year's level. This increase is mainly attributable to events, which happened in previous financial years. These required a provision as a result of a negative ruling in Switzerland, which classifies sports betting as electronically provided services and is therefore subject to Swiss VAT. In addition, expenses were recognized in connection with claims for the reimbursement of gambling losses.

EBITDA before special items was up by $18.6 \%$ compared to the first three quarters of 2023, to EUR 2.8 million. In the light of this, we raise our outlook for EBITDA before special item to the range from EUR 1.5 million to EUR 4.5 million.

Cash and cash equivalents within the bet-at-home.com AG Group amounted to EUR 34.2 million as of 30 September 2024.
Despite the positive revenue development in the first three quarters of 2024, we view the current financial year as demanding, due to the numerous challenges in the competitive environment. In particular, the existing legal uncertainty resulting from inconsistent and uncertain case law with regard to customer claims in Germany and Austria contributes to this sentiment.

Marco Falchetto

CEO

[^0]
[^0]: *) For the definition of the non-IFRS performance indicator "EBITDA before special items " please refer to Section B.3.5 ("Other financial information - EBITDA before special items as an alternative performance indicator") of the combined management report.

DEVELOPMENT OF BETTING AND GAMING REVENUE

Segment reporting

01/01-30/09/2024 I in EUR 1,000 Online sports betting Online gaming* Total
Betting and gaming volume 268,629 35,985 304,614
Paid out winnings $-235,013$ $-31,977$ $-266,990$
Gross betting and gaming revenue 33,617 4,007 37,624
Betting fees and gambling levies $-6,039$ $-1,645$ $-7,684$
VAT on electronic services $-293$ 0 $-293$
Net betting and gaming revenue 27,285 2,362 29,647
* includes casino and vegas games
01/01-30/09/2023 I in EUR 1,000 Online sports betting Online gaming* Total
Betting and gaming volume 261,396 28,738 290,134
Paid out winnings $-229,422$ $-26,175$ $-255,597$
Gross betting and gaming revenue 31,974 2,563 34,537
Betting fees and gambling levies $-6,140$ $-1,373$ $-7,513$
VAT on electronic services $-24$ 0 $-24$
Net betting and gaming revenue 25,810 1,190 27,000
** includes casino, games and virtual sports

CONSOLIDATED STATEMENT OF INCOME

Income Statement (in EUR 1,000) $\begin{gathered} 01 / 01 /- \ 30 / 09 / 2024 \end{gathered}$ $\begin{gathered} 01 / 01 /- \ 30 / 09 / 2023 \end{gathered}$
Gross betting and gaming revenue 37,624 34,537
Betting fees and gaming levies $-7,684$ $-7,513$
Value-added tax (VAT) $-293$ $-24$
Net betting and gaming revenue 29,647 27,000
Other income 1,246 1,611
Personnel expenses $-6,304$ $-6,620$
Advertising expenses $-13,822$ $-11,709$
Other operating expenses $-13,452$ $-8,590$
EBITDA $-2,685$ 1,692
Amortisation/Depreciation $-1,000$ $-1,259$
EBIT $-3,685$ 433
Financial result 355 $-406$
EBT $-3,330$ 27
Taxes on income and earnings 78 $-258$
Consolidated profit for the period $-3,252$ $-231$

EBITDA before special items*

$2,837 \quad 2,392$

  • Gross betting and gaming revenue amounted to EUR 37,624 thousand, which is $8.9 \%$ above the previous year's level. This is attributed to the positive performance of the both online sports betting and online gaming business segments. The result was achieved through extensive initiatives and marketing measures relating to the two major sporting events of the year - the European Football Championship in Germany and the Summer Olympic Games in Paris.
  • Personnel expenses decreased by $4.8 \%$ year-on-year to EUR 6,304 thousand.
  • Marketing expenses grew by $18.0 \%$ year-on-year to EUR 13,822 thousand. In contrast to the financial year 2023, the marketing focus in 2024 was made on the first half of the year.
  • Other operating expenses increased by $56.6 \%$ year-on-year to EUR 13,452 thousand. It is attributed to earlier announced events in previous financial years, in particular a provision of EUR 4.8 million due to a ruling in Switzerland, according to which sports betting was classified as an electronically provided service and is therefore subject to Swiss VAT (see ad hoc disclosure dated September 5, 2024), as well as expenses in connection with claims for the reimbursement of gambling losses (see ad hoc disclosure dated August 20, 2024).
  • EBITDA before special items in the first three quarters of 2024 was higher than in the previous year and amounted to EUR 2,837 thousand.
    ) For the definition of the non-IFRS performance indicator "EBITDA before special items " please refer to Section B.3.5 ("Other financial information - EBITDA before special items as an alternative performance indicator") of the combined management report.

bet-at-home.com AG

Group quarterly statement 3Q 2024 (unaudited) I 06 November 2024
Classification: Public

APPENDIX

Development of cash \& cash equivalents and Group equity

in EUR 1,000 $30 / 09 / 2024$ $31 / 12 / 2023$
Cash and cash equivalents 34,165 34,645
in EUR 1,000 $30 / 09 / 2024$ $31 / 12 / 2023$
Share capital 7,018 7,018
Capital reserves 7,366 7,366
Total comprehensive income 9,808 13,060
Group equity 24,192 27,444
  • The Group's consolidated equity as of 30 September 2024 totalled EUR 24,192 thousand (31 December 2023: EUR 27,444 thousand).
  • The equity ratio as of 30 September 2024 stood at $43.6 \%$ (31.12.2023: $48.3 \%$ ), due to a decrease in equity resulting from the total comprehensive income in the first three quarters of 2024 in the amount of EUR -3.252 thousand.
  • Cash and cash equivalents within the bet-at-home.com AG Group amounted to EUR 34,165 thousand as of 30 September 2024 (31 December 2023: EUR 34,645 thousand).

Outlook for the current Financial Year 2024

  • Gross betting and gaming revenue: EUR 45 million to EUR 53 million
  • EBITDA before special items*: EUR 1.5 million to EUR 4.5 million

[^0]
[^0]: *) For the definition of the non-IFRS performance indicator "EBITDA before special items " please refer to Section B.3.5 ("Other financial information - EBITDA before special items as an alternative performance indicator") of the combined management report.
bet-at-home.com AG
Group quarterly statement 3Q 2024 (unaudited) I 06 November 2024
Classification: Public

INVESTOR RELATIONS

KEY DATA

ISIN DE000A0DNAY5
Stock exchange Frankfurt
Market segment Prime Standard
Number of shares $7,018,000$

SHAREHOLDER STRUCTURE

Betclic Everest SAS $53.9 \%$
Free float $46.1 \%$

Investor Relations

[email protected]
+4921154559877
www.bet-at-home.ag

This presentation is for information purposes only and contains written documentation or slides for a presentation on bet-at-home.com AG ("the company") and its operations. This presentation does not constitute a solicitation or offer to sell, purchase or subscribe to shares in the company. The information and opinions expressed therein do not form the basis of any contract or investment decision.

This presentation contains forward-looking statements, that means statements which are not historical facts, including statements about the beliefs and expectations of the company and the company's objectives in regards to the future development of the business. These statements are based on current plans, estimates as well as projections and therefore should not be excessively evaluated by investors. Forward-looking statements are only relevant as of the date in which they are made and the company is not obliged to make such statements in terms of new information, future developments up to the latest date and publish revised statements.

Although this presentation has been prepared with the utmost care with respect to the accuracy of the facts, the material within this presentation has not been checked by the company. Neither the company, its managers or any third party offer any guarantee, expressed or implied in underlying the accuracy or completeness of this presentation, information or opinions. Neither the company or any of its members, managers, representatives or employees or any third party shall have any liability for any damages arising from the use of this presentation or its contents or in connection therewith.

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