03 Sep2024

Xiabu’s 1H24 revenue was down by 15.9% YoY to Rmb2,395m, mainly driven by i) a net close of 26 restaurants during the period to a total of 1,072 by end-1H24; and ii) intensified competition and consumption downgrade. Revenue from its main 2 brands, Xiabuxiabu and Coucou, accounted for 96.8% of total sales. GPM was up by 2.8ppt YoY to 65.4%, thanks to reduction in avg purchase price of RM through taking advantage of centralized procurement and increase the number of strategic suppliers. Staff costs were down 12.5% YoY with closure of some loss-making stores and store layout adjustments, which resulted in a 16% decline in number of staff to 24,606 by end-1H24, with staff cost ratio up 1.3% ppt YoY to 34.0%. Rental cost ratio was up 2.1ppt to 7.0% as revenue decline. As a result, a net loss of Rmb273m was recorded in 1H24, compared to a Rmb2m NP in 1H23. No interim dividends were proposed.

CROSBY Research – Xiabuxiabu Catering (520 HK/NEUTRAL): Challenging environment in 1H24