Contact Information Deloitte Tohmatsu Financial Advisory LLC Sports Business Group (SBG) Shin-Tokyo Building 3-3-1 Marunouchi, Chiyoda-ku, Tokyo 100-0005 TEL: 03-6213-1180 E-Mail: [email protected] URL: www.deloitte.com/jp/sportsbusiness Deloitte Tohmatsu Group (Deloitte Japan) is a collective term that refers to Deloitte Tohmatsu LLC, which is the Japan member firm of Deloitte Touche Tohmatsu Limited (DTTL), a UK private company limited by guarantee, and firms affiliated with Deloitte Tohmatsu LLC that include Deloitte Touche Tohmatsu LLC, Deloitte Tohmatsu Consulting LLC, Deloitte Tohmatsu Financial Advisory LLC, Deloitte Tohmatsu Tax Co., DT Legal Japan, and Deloitte Tohmatsu Corporate Solutions LLC. Deloitte Tohmatsu Group is known as one of the largest professional services groups in Japan. Through the firms in the Group, Deloitte Tohmatsu Group provides audit & assurance, risk advisory, consulting, financial advisory, tax, legal and related services in accordance with applicable laws and regulations. With about 11,000 professionals in nearly 40 cities throughout Japan, Deloitte Tohmatsu Group serves a number of clients including multinational enterprises and major Japanese businesses. For more information, please visit the Group’s website at www.deloitte.com/jp/en. Deloitte provides audit & assurance, consulting, financial advisory, risk advisory, tax and related services to public and private clients spanning multiple industries. Deloitte serves four out of five Fortune Global 500® companies through a globally connected network of member firms in more than 150 countries and territories bringing world-class capabilities, insights, and high-quality service to address clients’ most complex business challenges. To learn more about how Deloitte’s approximately 245,000 professionals make an impact that matters, please connect with us on Facebook, LinkedIn, or Twitter. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as “Deloitte Global”) does not provide services to clients. Please see www.deloitte.com/about to learn more about our global network of J.League Management Cup member firms. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member 2016 firms, or their related entities (collectively, the “Deloitte Network”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte Network shall be responsible Databook for any loss whatsoever sustained by any person who relies on this communication. Member of Sports Business Group Deloitte Touche Tohmatsu Limited 2017.9 © 2017. For information, contact Deloitte Tohmatsu Financial Advisory LLC. Deloitte Tohmatsu is a J.League Supporting Company Table of Contents・Reference 1 Financial Condition Appendix1 Financial Condition 2016（J1） P.2 J.Leauge HP Appendix2 Financial Condition 2015（J1） P.2 J.Leauge HP Appendix3 Financial Condition 2016（J2） P.3 J.Leauge HP Appendix4 Financial Condition 2015（J2） P.3 J.Leauge HP Appendix5 Financial Condition 2016（J3） P.4 J.Leauge HP Appendix6 Financial Condition 2015（J3） P.4 J.Leauge HP 2 Attendance Shift Appendix7 Home Game Data 2016（J1） P.5 J.League Data Site Appendix8 Home Game Data 2016（J2） P.7 J.League Data Site Appendix9 Home Game Data 2016（J3） P.9 J.League Data Site Appendix10 Home Stadium Data 2016（J1, J2, J3） P.11 J.League HP, J.League Data Site, Stadium HP, Club HP Appendix11 Home Game Data 2015（J1） P.12 J.League Data Site Appendix12 Home Game Data 2015（J2） P.14 J.League Data Site Appendix13 Home Game Data 2015（J3） P.16 J.League Data Site 3 KPI Appendix14 KPI 2016（J1） P.17 Appendix15 KPI 2015（J1） P.17 J.League HP J.League Data Site Appendix16 KPI 2016（J2） P.18 Stadium Attendance Research Report（2015, 2016） Appendix17 KPI 2015（J2） P.18 Stadium HP Club HP Appendix18 KPI 2016（J3） P.19 Appendix19 KPI 2015（J3） P.19 Deloitte analysis based on the above 4 Standings Appendix20 J1 Standings （2016, 2015） P.20 J.League Data Site Appendix21 J2 Standings （2016, 2015） P.20 J.League Data Site Appendix22 J3 Standings （2016, 2015） P.20 J.League Data Site J-League Management Cup 2016 Databook 1 Appendix 1 Financial Condition 2016（J1） Million (Yen) Sendai Kashima Urawa Omiya Kashiwa FC-Tokyo Kawasaki-F Yokohama Shonan Kofu Niigata Iwata Nagoya G-Osaka Kobe Hiroshima Fukuoka Tosu J1 J1 Average 17/1E 17/1E 17/1E 17/1E 17/3E 17/1E 17/1E 17/1E 17/1E 17/1E 16/12E 17/3E 17/1E 17/1E 16/12E 17/1E 17/1E 17/1E Total Revenue 2,285 5,582 6,606 3,203 2,874 4,541 4,254 4,696 1,627 1,523 2,908 3,303 4,713 5,146 3,865 3,794 1,836 2,766 65,522 3,640 Commercial 908 1,958 2,593 2,077 1,929 1,935 1,809 2,366 681 736 1,049 1,569 3,088 1,817 2,221 1,620 618 1,631 30,605 1,700 Matchday 608 869 2,375 398 435 961 907 1,005 331 342 679 474 761 1,390 427 563 275 553 13,353 742 Distribution 211 232 319 216 185 245 222 224 185 193 218 219 208 288 190 290 207 190 4,042 225 Academy 81 283 14 174 30 444 168 315 0 59 194 234 203 140 219 93 175 95 2,921 162 Goods revenue 183 540 778 165 61 289 476 509 199 61 277 294 187 588 130 487 112 152 5,488 305 Other 294 1,700 527 173 234 667 672 277 231 132 491 513 266 923 678 741 449 145 9,113 506 Operating cost 2,428 4,825 6,426 3,194 2,830 4,447 3,923 4,696 1,628 1,499 2,959 3,263 4,565 4,882 3,823 3,435 1,814 2,785 63,422 3,523 Wage costs 1,187 1,929 2,381 1,411 1,753 2,025 1,643 1,966 798 736 1,220 1,378 1,984 1,900 2,068 1,553 937 1,476 28,345 1,575 Operating cost(Game) 115 372 594 229 132 482 195 354 104 88 269 422 275 832 337 271 142 272 5,485 305 Operating cost(Top team) 215 444 450 487 180 472 279 395 113 182 225 227 550 426 171 423 187 153 5,579 310 Operating cost(Academy) 64 149 113 73 39 258 44 225 0 28 150 238 191 121 70 156 67 53 2,039 113 Women's team 44 0 71 0 0 0 0 0 0 0 61 0 0 0 0 0 0 0 176 11 Goods-related cost 116 428 502 142 48 240 378 351 129 42 222 168 120 451 143 314 92 103 3,989 222 SG&A 687 1,503 2,315 852 678 970 1,384 1,405 484 423 812 830 1,445 1,152 1,034 717 389 728 17,808 989 Operating profit (143) 757 180 9 44 94 331 0 (1) 24 (51) 40 148 264 42 359 22 (19) 2,100 117 Non-operating profit 28 43 8 3 23 46 1 40 8 8 179 24 28 52 14 6 4 31 546 30 Non-operating expenses 4 5 4 12 3 19 1 30 3 14 14 3 10 296 15 9 3 2 447 25 Ordinary income (119) 795 184 (0) 64 121 331 10 4 18 114 61 166 20 41 356 23 10 2,199 122 Extraordinary income 0 0 65 0 0 0 0 0 0 1 0 35 35 0 0 35 0 0 171 10 Extraordinary loss 0 0 0 0 0 0 0 0 0 0 0 0 8 0 0 0 0 0 8 0 Pre-tax profit(loss) (119) 795 249 (0) 64 121 331 10 4 19 114 96 193 20 41 391 23 10 2,362 131 Income taxes-current 0 185 76 (0) 7 38 114 0 1 11 17 34 44 0 12 79 2 1 621 34 Net profit/(loss) (119) 610 173 0 57 83 217 10 3 8 97 62 149 20 29 312 21 9 1,741 97 current assets 711 1,959 802 412 168 2,077 207 1,608 349 396 766 728 500 778 757 1,406 394 1,004 fixed assets 625 1,062 1,213 898 2,057 233 1,751 466 62 219 637 799 264 1,066 614 285 338 37 Assets 1,336 3,021 2,015 1,310 2,225 2,310 1,958 2,074 411 615 1,403 1,527 764 1,844 1,371 1,691 732 1,041 current liabilities 553 990 627 645 1,209 372 819 1,897 283 318 639 586 351 1,514 1,077 446 490 960 fixed liabilities 293 153 201 654 0 5 182 158 42 47 320 68 159 67 131 35 90 66 Liabilities 846 1,143 828 1,299 1,209 377 1,001 2,055 325 365 959 654 510 1,581 1,208 481 580 1,026 Capital stock 454 1,570 273 100 100 1,137 349 99 658 367 712 679 105 10 98 220 176 889 Capital surplus etc 0 147 113 240 932 0 31 0 288 0 0 0 0 0 561 52 246 740 Retained earnings 36 161 801 (329) (16) 796 577 (80) (860) (117) (268) 194 149 253 (496) 938 (270) (1,614) Net assets 490 1,878 1,187 11 1,016 1,933 957 19 86 250 444 873 254 263 163 1,210 152 15 Appendix 2 Financial Condition 2015（J1） Million (Yen) Sendai Yamagata Kashima Urawa Kashiwa FC-Tokyo Kawasaki-F Yokohama Shonan Kofu Matsumoto Niigata Shimizu Nagoya G-Osaka Kobe Hiroshima Tosu J1 J1 Average 16/1E 16/1E 16/1E 16/1E 16/3E 16/1E 16/1E 16/1E 16/1E 16/1E 16/1E 15/12E 16/1E 16/1E 16/1E 15/12E 16/1E 16/1E Total Revenue 2,239 1,813 4,311 6,088 3,019 4,678 4,077 4,567 1,561 1,525 2,149 2,510 3,142 4,446 4,282 3,663 3,610 2,489 60,169 3,343 Commercial 909 446 1,861 2,549 1,928 1,710 1,569 2,256 573 751 923 1,038 1,417 2,775 1,907 2,198 1,469 1,203 27,482 1,527 Matchday 660 281 788 2,174 518 966 777 948 335 354 597 711 551 727 795 425 638 576 12,821 712 Distribution 201 187 222 270 186 235 197 204 193 186 213 206 220 200 270 188 236 193 3,807 212 Academy 91 0 285 16 34 457 179 413 0 50 6 176 309 237 137 240 89 91 2,810 156 Goods revenue Other 378 899 1,155 1,079 353 1,310 1,355 746 460 184 410 379 645 507 1,173 612 1,178 426 13,249 736 Operating cost 2,222 1,700 4,652 5,961 3,083 3,993 3,977 4,567 1,517 1,470 1,778 2,795 3,460 4,349 4,205 3,561 3,440 2,432 59,162 3,287 Wage costs 1,031 503 2,023 2,099 1,888 1,641 1,685 1,860 699 736 821 1,138 1,526 2,086 1,956 1,767 1,809 1,105 26,373 1,465 Operating cost(Game) 118 62 338 539 167 385 190 331 90 86 210 285 213 275 357 271 273 245 4,435 246 Operating cost(Top team) 169 138 300 420 232 429 430 485 102 154 141 267 250 458 313 496 281 126 5,191 288 Operating cost(Academy) 58 0 166 105 40 350 50 293 0 28 8 147 225 205 113 111 128 43 2,070 115 Women's team 44 0 0 73 0 0 0 0 0 0 0 51 0 0 0 0 0 0