Trip.com Group Limited Reports Unaudited Second Quarter and First Half of 2024 Financial Results

SINGAPORE,Aug. 27,2024 -- Trip.com Group Limited (Nasdaq: TCOM; HKEX: 9961) ("Trip.com Group" or the "Company"),a leading one-stop travel service provider of accommodation reservation,transportation ticketing,packaged tours,and corporate travel management,today announced its unaudited financial results for the second quarter and first half of 2024.

Key Highlights for the Second Quarter of 2024

Domestic and international businesses sustained growth across all segments in the second quarter of 2024

- Accommodation bookings on the Company's Chinese sites grew by approximately 20% year over year,primarily driven by robust growth in both outbound and domestic travel.

- Outbound hotel and air reservations recovered to 100% of the pre-COVID level for the same period in 2019,surpassing the industry-wide recovery rate of over 70% in terms of international flight capacity.

- Total revenue of the Company's international OTA brand has increased by around 70% year over year.

The Company achieved outstanding financial performance in the second quarter of 2024

- Net revenue for the second quarter grew by 14% year over year.

- Net income for the second quarter of 2024 was RMB3.9 billion (US$535 million),compared to RMB648 million for the same period in 2023.

- Adjusted EBITDA for the second quarter was RMB4.4 billion (US$611 million). Adjusted EBITDA margin was 35%,improved from 33% for the same period in 2023.

"The second quarter of 2024 witnessed continued growth driven by strong travel demand,especially for cross-border travel," said James Liang,Executive Chairman. "Our strong performance highlights our adaptability in a dynamic market. Looking ahead,we are dedicated to leveraging the potential of AI to revolutionize the travel industry and provide exceptional value to our customers."

"We are pleased with our strong growth and the resilience of travel consumption in China," said Jane Sun,Chief Executive Officer. "This promising outlook fuels our enthusiasm for innovation and new initiatives. By collaborating with our partners,we are well-positioned for even greater success."

Second Quarter of 2024 Financial Results and Business Updates

For the second quarter of 2024,Trip.com Group reported net revenue of RMB12.8 billion (US$1.8 billion),representing a 14% increase from the same period in 2023. Net revenue for the second quarter of 2024 increased by 7% from the previous quarter,primarily driven by stronger travel demand,particularly during the holiday periods.

Accommodation reservation revenue for the second quarter of 2024 was RMB5.1 billion (US$707 million),representing a 20% increase from the same period in 2023 primarily driven by an increase in accommodation reservations. Accommodation reservation revenue for the secondquarter of 2024 increased by 14% from the previous quarter,particularly during the holiday periods.

Transportation ticketing revenue for the secondquarter of 2024was RMB4.9 billion (US$670 million),representing a 1% increase from the same period in 2023.Transportation ticketing revenuefor the secondquarter of 2024 decreased by 3% from the previous quarter despite robust growth in ticketing volume,primarily due to fluctuations of air ticket prices in the second quarter of 2024.

Packaged-tour revenue for the secondquarter of 2024 was RMB1.0billion (US$141million),representing a 42% increase from the same period in 2023 primarily driven by an increase in packaged-tourreservations.Packaged-tour revenue for the secondquarter of 2024 increased by 16% from the previous quarter,particularly during the holiday periods.

Corporate travel revenue for the second quarter of 2024 was RMB633million (US$87 million),representing an8% increase from the same period in 2023 primarily driven by an increase in corporate travel reservations.Corporate travel revenue for the second quarter of 2024 increased by24% from the previous quarter,primarily due to seasonality.

Cost of revenue for the secondquarter of 2024 increased by 15% to RMB2.3 billion (US$318 million) from the same period in 2023 and increased by 3% from the previous quarter,which was generally in line with the increase in net revenue. Cost of revenue as a percentage of net revenue was 18% for the second quarter of 2024.

Product development expenses for the secondquarter of 2024increased by 1% to RMB3.0billion (US$412 million) from the same period in 2023 and decreased by 4% from the previous quarter. Product development expenses as a percentage of net revenuewas 23% for the secondquarter of 2024.

Sales and marketing expenses for the secondquarter of 2024 increased by 20% to RMB2.8 billion (US$390 million) from the same period in 2023 and increased by 23% from the previous quarter primarily due to the increase in expenses relating to sales and marketing promotion activities. Sales and marketing expenses as a percentage of net revenue was 22% for the secondquarter of 2024.

General and administrative expenses for the second quarter of 2024 increased by 13% to RMB1.1 billion (US$148million) from the same period in 2023 and increased by 16% from the previous quarter,primarily due to an increase in general and administrative personnel related expenses. General and administrative expensesas a percentage of net revenue was 8% for the secondquarter of 2024.

Income tax expense for the second quarter of 2024 was RMB693 million (US$95 million),compared to RMB562 million for the same period in 2023 and RMB664 million for the previous quarter. The change in Trip.com Group's effective tax rate was primarily due to the combined impacts of changes in respective profitability of its subsidiaries with different tax rates,changes in deferred tax liabilities relating to withholding tax,certain non-taxable income or loss resulting from the fair value changes in equity securities investments and exchangeable senior notes recorded in other income/(expense),and changes in valuation allowance provided for deferred tax assets.

Net income for the second quarter of 2024 was RMB3.9 billion (US$535 million),compared to RMB648 million for the same period in 2023 and RMB4.3 billion for the previous quarter. Adjusted EBITDA for the second quarter of 2024 was RMB4.4billion (US$611million),compared to RMB3.7 billion for the same period in 2023 and RMB4.0 billion for the previous quarter. Adjusted EBITDA margin was 35% for the second quarter of 2024,compared to 33% for the same period in 2023 and for the previous quarter.

Net income attributable to Trip.com Group's shareholders for the second quarter of 2024 was RMB3.8 billion (US$527 million),compared to RMB631 million for the same period in 2023 and RMB4.3 billion for the previous quarter. Excluding share-based compensation charges,fair value changes of equity securities investments and exchangeable senior notes recorded in other income/(expense),and their tax effects,non-GAAP net income attributable to Trip.com Group's shareholders for the second quarter of 2024 was RMB5.0 billion (US$686 million),compared to RMB3.4 billion for the same period in 2023 and RMB4.1 billion for the previous quarter.

Diluted earnings per ordinary share and per ADS was RMB5.57(US$0.77) for the second quarter of 2024. Excluding share-based compensation charges,non-GAAP diluted earnings per ordinary share and per ADS was RMB7.25(US$1.00) for the second quarter of 2024. Each ADS currently represents one ordinary share of the Company.

As of June 30,2024,the balance of cash and cash equivalents,restricted cash,short-term investment,and held to maturity time deposit and financial products was RMB99.0 billion (US$13.6 billion).

Offering of Cash-par Settled Convertible Senior Notes

In June 2024,the Company completed an offering of US$1.5 billion in aggregate principal amount of cash-par settled convertible senior notes due 2029 (the "Notes"),including the initial purchasers' full exercise of option to purchase an additional US$200 million in aggregate principal amount of the Notes. The Notes are general unsecured obligations of the Company and bear interest at a rate of 0.75% per year.

The Notes contemplate cash-par settlement upon conversion. Upon conversion,the Company will pay cash up to the aggregate principal amount of the Notes being converted and have the right to elect to settle the conversion consideration for amounts in excess of the aggregate principal amount using cash,ADSs,or a combination of cash and ADSs.

Concurrent ADS Repurchase

Concurrently with the Notes offering,the Company repurchased approximately 6.0 million ADSs in an aggregate amount of approximately US$300 million pursuant to its existing share repurchase plans in off-market privately negotiated transactions effected through one or more of the initial purchasers of the Notes or their affiliates as its agent.

Conference Call

Trip.com Group's management team will host a conference call at 8:00 PM on August 26,U.S. Eastern Time (or 8:00 AM on August 27,Hong Kong Time) following the announcement.

The conference call will be available live on Webcast and for replay at: https://investors.trip.com. The call will be archived for twelve months on our website.

All participants must pre-register to join this conference call using the Participant Registration link below:


https://register.vevent.com/register/BI1654b47de1924af88e8ea8e0351b2261

Upon registration,each participant will receive details for this conference call,including dial-in numbers and a unique access PIN. To join the conference,please dial the number provided,enter your PIN,and you will join the conference instantly.

Safe Harbor Statement

This announcement contains forward-looking statements. These statements are made under the "safe harbor" provisions of the U.S. Private Securities Litigation Reform Act of 1995. These forward-looking statements can be identified by terminology such as "may," "will," "expect," "anticipate," "future," "intend," "plan," "believe," "estimate," "is/are likely to," "confident," or other similar statements. Among other things,quotations from management in this press release,as well as Trip.com Group's strategic and operational plans,contain forward-looking statements. Forward-looking statements involve inherent risks and uncertainties. A number of important factors could cause actual results to differ materially from those contained in any forward-looking statement. Potential risks and uncertainties include,but are not limited to,severe or prolonged downturn in the global or Chinese economy,general declines or disruptions in the travel industry,volatility in the trading price of Trip.com Group's ADSs or shares,Trip.com Group's reliance on its relationships and contractual arrangements with travel suppliers and strategic alliances,failure to compete against new and existing competitors,failure to successfully manage current growth and potential future growth,risks associated with any strategic investments or acquisitions,seasonality in the travel industry in the relevant jurisdictions where Trip.com Group operates,failure to successfully develop Trip.com Group's existing or future business lines,damage to or failure of Trip.com Group's infrastructure and technology,loss of services of Trip.com Group's key executives,adverse changes in economic and business conditions in the relevant jurisdictions where Trip.com Group operates,any regulatory developments in laws,regulations,rules,policies or guidelines applicable to Trip.com Group and other risks outlined in Trip.com Group's filings with the U.S. Securities and Exchange Commission or the Stock Exchange of Hong Kong Limited. All information provided in this press release and in the attachments is as of the date of the issuance,and Trip.com Group does not undertake any obligation to update any forward-looking statement,except as required under applicable law.

About Non-GAAP Financial Measures

To supplement Trip.com Group's consolidated financial statements,which are prepared and presented in accordance with United States Generally Accepted Accounting Principles ("GAAP"),Trip.com Group uses non-GAAP financial information related to adjusted net income attributable to Trip.com Group Limited,adjusted EBITDA,adjusted EBITDA margin,and adjusted diluted earnings per ordinary share and per ADS,each of which is adjusted from the most comparable GAAP result to exclude the share-based compensation charges that are not tax deductible,net of tax,and other applicable items. Trip.com Group's management believes the non-GAAP financial measures facilitate better understanding of operating results from quarter to quarter and provide management with a better capability to plan and forecast future periods.

Non-GAAP information is not prepared in accordance with GAAP,does not have a standardized meaning under GAAP,and may be different from non-GAAP methods of accounting and reporting used by other companies. The presentation of this additional information should not be considered a substitute for GAAP results. A limitation of using non-GAAP financial measures is that non-GAAP measures exclude share-based compensation charges,and their tax effects that have been and will continue to be significant recurring expenses in Trip.com Group's business for the foreseeable future.

Reconciliations of Trip.com Group's non-GAAP financial data to the most comparable GAAP data included in the consolidated statement of operations are included at the end of this press release.

About Trip.com Group Limited

Trip.com Group Limited (Nasdaq: TCOM; HKEX: 9961) is a leading global one-stop travel platform,integrating a comprehensive suite of travel products and services and differentiated travel content. It is the go-to destination for travelers in China,and increasingly for travelers around the world,to explore travel,get inspired,make informed and cost-effective travel bookings,enjoy hassle-free on-the-go support,and share travel experience. Founded in 1999 and listed on Nasdaq in 2003 and HKEX in 2021,the Company currently operates under a portfolio of brands,including Ctrip,Qunar,Trip.com,and Skyscanner,with the mission "to pursue the perfect trip for a better world."

For further information,please contact:

Investor Relations


Trip.com Group Limited


Tel: +86 (21) 3406-4880 X 12229


Email: iremail@trip.com

Trip.com Group Limited


Unaudited Consolidated Balance Sheets


(In millions,except share and per share data)


December 31,2023


June 30,2024


June 30,2024


RMB (million)

RMB (million)

USD (million)


ASSETS


Current assets:


Cash,cash equivalents and restricted cash


43,983


51,553


7,094


Short-term investments


17,748


38,216


5,259


Accounts receivable,net


11,410


12,907


1,776


Prepayments and other current assets


15,591


18,863


2,596


Total current assets


88,732


121,539


16,725


Property,equipment and software


5,142


5,083


699


Intangible assets and land use rights


12,644


12,551


1,727


Right-of-use asset


641


741


102


Investments (Includes held to maturity time deposit and


financial products of RMB15,530 million and RMB9,263


million as of December 31,2023 and June 30,


respectively)


49,342


45,392


6,246


Goodwill


59,372


59,381


8,171


Other long-term assets


688


538


74


Deferred tax asset


2,576


2,598


358


Total assets


219,137


247,823


34,102


LIABILITIES


Current liabilities:


Short-term debt and current portion of long-term debt


25,857


39,530


5,440


Accounts payable


16,459


19,189


2,640


Advances from customers


13,380


16,561


2,279


Other current liabilities


16,715


16,836


2,317


Total current liabilities


72,411


92,116


12,676


Deferred tax liability


3,825


3,477


478


Long-term debt


19,099


20,034


2,757


Long-term lease liability


477


545


75


Other long-term liabilities


319


259


36


Total liabilities


96,131


116,431


16,022


SHAREHOLDERS' EQUITY


Total Trip.com Group Limited shareholders' equity


122,184


130,500


17,957


Non-controlling interests


822


892


123


Total shareholders' equity


123,006


131,392


18,080


Total liabilities and shareholders' equity


219,102


Trip.com Group Limited


Unaudited Consolidated Statements of Income


(In millions,except share and per share data)


Three Months Ended


Six Months Ended


June 30,2023


March 31,2024


RMB (million)


RMB (million)


RMB (million)


USD (million)


RMB (million)


RMB (million)


USD (million)


Revenue:


Accommodation reservation


4,285


4,496


5,136


707


7,765


9,632


1,325


Transportation ticketing


4,814


5,000


4,871


670


8,970


9,871


1,358


Packaged-tour


722


883


1,025


141


1,108


1,908


263


Corporate travel


584


511


633


87


1,029


1,144


157


Others


857


1,031


1,123


154


1,601


2,154


296


Total revenue


11,262


11,921


12,788


1,759


20,473


24,709


3,399


Less: Sales tax and surcharges


(15)


(16)


(16)


(2)


(28)


(32)


(4)


Net revenue


11,247


11,905


12,772


1,757


20,445


24,677


3,395


Cost of revenue


(2,007)


(2,238)


(2,312)


(318)


(3,644)


(4,550)


(626)


Gross profit


9,240


9,667


10,460


1,439


16,801


20,127


2,769


Operating expenses:


Product development *


(2,953)


(3,109)


(2,993)


(412)


(5,627)


(6,102)


(840)


Sales and marketing *


(2,355)


(2,312)


(2,835)


(390)


(4,110)


(5,147)


(708)


General and administrative *


(955)


(931)


(1,077)


(148)


(1,846)


(2,008)


(276)


Total operating expenses


(6,263)


(6,352)


(6,905)


(950)


(11,583)


(13,257)


(1,824)


Income from operations


2,977


3,315


3,555


489


5,218


6,870


945


Interest income


513


592


634


87


954


1,226


169


Interest expense


(555)


(499)


(514)


(71)


(1,041)


(1,013)


(139)


Other (expense)/income


(1,961)


759


(183)


(25)


(309)


576


79


Income before income tax


expense and equity in income of


affiliates


974


4,167


3,492


480


4,822


7,659


1,054


Income tax expense


(562)


(664)


(693)


(95)


(903)


(1,357)


(187)


Equity in income of affiliates


236


822


1,089


150


103


1,911


263


Net income


648


4,325


3,888


535


4,022


8,213


1,130


Net income attributable to non-


controlling interests


(17)


(13)


(55)


(8)


(16)


(68)


(9)


Net income attributable to


Trip.com Group Limited


631


4,312


3,833


527


4,006


8,145


1,121


Earnings per ordinary share


- Basic


0.97


6.62


5.84


0.80


6.14


12.46


1.71


- Diluted


0.94


6.38


5.57


0.77


5.98


11.93


1.64


Earnings per ADS


- Basic


0.97


6.62


5.84


0.80


6.14


12.46


1.71


- Diluted


0.94


6.38


5.57


0.77


5.98


11.93


1.64


Weighted average ordinary shares


outstanding


- Basic


653,392,956


651,349,707


655,857,569


655,569


652,625,256


653,603,638


653,638


- Diluted


671,942,381


675,933,592


687,977,626


687,626


670,838,392


682,766,701


682,701


* Share-based compensation included in Operating expenses above is as follows:


Product development


234


214


322


44


413


536


74


Sales and marketing


44


38


55


8


75


93


13


General and administrative


219


198


297


41


387


495


68


Trip.com Group Limited


Unaudited Reconciliation of GAAP and Non-GAAP Results


(In millions,except %,share and per share data)


Three Months Ended


Six Months Ended


June 30,2024


RMB (million)


RMB (million)


RMB (million)


USD (million)


RMB (million)


RMB (million)


USD (million)


Net income


648


4,130


Less: Interest income


(513)


(592)


(634)


(87)


(954)


(1,226)


(169)


Add: Interest expense


555


499


514


71


1,041


1,013


139


Add: Other expense/(income)


1,961


(759)


183


25


309


(576)


(79)


Add: Income tax expense


562


664


693


95


903


1,357


187


Less: Equity in income of affiliates


(236)


(822)


(1,089)


(150)


(103)


(1,911)


(263)


Income from operations


2,870


945


Add: Share-based compensation


497


450


674


93


875


1,124


155


Add: Depreciation and amortization


204


209


207


29


405


416


57


Adjusted EBITDA


3,678


3,974


4,436


611


6,498


8,410


1,157


Adjusted EBITDA margin


33%


33%


35%


35%


32%


34%


34%


Net income attributable to Trip.com Group Limited


631


4,121


Add: Share-based compensation


497


450


674


93


875


1,124


155


Add: Loss/(gain) from fair value changes of equity securities


investments and exchangeable senior notes


2,351


(679)


435


60


703


(244)


(34)


Add: Tax effects on fair value changes of equity securities


investments and exchangeable senior notes


(45)


(28)


43


6


(85)


15


2


Non-GAAP net income attributable to Trip.com Group Limited


3,434


4,055


4,985


686


5,499


9,040


1,244


Weighted average ordinary shares outstanding-


Diluted-non GAAP


672,031,445


675,701


Non-GAAP Diluted income per share


5.11


6.00


7.25


1.00


8.20


13.24


1.82


Non-GAAP Diluted income per ADS


5.11


6.00


7.25


1.00


8.20


13.24


1.82


Notes for all the condensed consolidated financial schedules presented:


Note 1: The conversion of Renminbi (RMB) into U.S. dollars (USD) is based on the certified exchange rate of USD1.00=RMB7.2672 on June 28,2024 published by the Federal Reserve Board.