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MINILUXE REPORTS FINANCIAL RESULTS FOR THE THIRD QUARTER AND FIRST THREE QUARTERS OF 2022

Reported figures in U.S. Dollars

Reports 34% YOY Revenue Growth Through Q3 2022

Toronto, Ontario – November 22, 2022 – MiniLuxe Holding Corp. (TSXV: MNLX) today announced its financial results for the 13 weeks ended September 25, 2022 (“Q3 2022”) and the 39 weeks ended September 25, 2022 (“YTD Q3 2022”). The fiscal year of MiniLuxe is a 52-week reporting cycle ending on the Sunday closest to December 31, which periodically necessitates a fiscal year of 53 weeks. All of the fiscal years referred to in this release consist of 52-week periods and all quarters referred to in this release consist of 13-week periods. Unless otherwise specified, all amounts are reported in U.S. dollars.


MiniLuxe is pleased to announce that this quarter represented another period of continued momentum and progress towards its vision of empowering nail designers and beauty professionals everywhere as a next generation class of contemporary creators and entrepreneurs. MiniLuxe continued adding nail designers to its digitally driven talent empowerment platform with record weekly staffed hours this period and further promoted an expanded set of revenue channels for MiniLuxe-certified nail designers and beauty professionals to perform self-care services. These channels through which MiniLuxe-certified designers conduct their services (and from which the brand derives its revenue) include company owned studios (“MiniLuxe fleet”) and off-premise locations such as offices, homes and hospitality venues (“MiniLuxe Anywhere”). Additionally, nail designers and MiniLuxe-certified professionals are sales ambassadors of MiniLuxe’s proprietary nail, hand, and body care products.


The Company achieved another record quarter of growth as Q3 2022 total revenue was $5.6M, an 18% increase over total revenue in the 13 weeks ended September 26, 2021 (“Q3 2021”). The robust organic growth within MiniLuxe’s core fleet business demonstrates meaningful progress towards the company’s becoming the leading lifestyle brand for clean and ethical nail-care and self-care services. Notably, Q3 2022 revenue exceeded Q3 2019 on a same-studio basis, despite the continued staffing tightness in the market. MiniLuxe sees additional upside across its fleet as it continues to hire talented designers that deliver higher quality revenue through premium services and waxing/esthetics. YTD Q3 2022 revenue totaled $15.5M, a 34% increase over total revenue in the 39 weeks ended September 26, 2021 (“YTD Q3 2021”). Gross profit increased by 11% from $2.2M in Q3 2021 to $2.5M in Q3 2022 and increased by 19% from $5.8M YTD through Q3 2021 to $6.9M YTD through Q3 2022. This performance also highlights the quality of the brand’s revenue as it has proven resilient amid difficult macro-economic factors including labor shortages and inflation.


During Q3, MiniLuxe continued to extend its engagement with a larger and diversified customer base as evidenced by the 8% growth of new customers YOY v. Q3 2021. Currently, the Company is seeing record levels of loyal repeat clients (those who visit MiniLuxe on at least a monthly basis) and YTD an increasing share of high margin premium services as a percentage of all services. Through continued upside in the core business and a prudent investment approach in MiniLuxe product and MiniLuxe Anywhere growth channels, the Company anticipates achieving cashflow generative operations in the next 18 months.


“This quarter continued to perform well despite market and macroeconomic vicissitudes. MiniLuxe is proud not just of its growth, but the quality of that growth in terms of increasing predictability, good gross margins and diversified streams of revenue. By focusing on fixed cost leverage, SG&A realignment, and our loyal recurring client base, a priority in these coming quarters will be to further expand gross margin contribution dollars and to steadily march towards overall profitability.” said Tony Tjan, Chairman and Co-founder of MiniLuxe.

“MiniLuxe is proud to report continued double digit YOY Q3 growth as we continue to see rising demand and positive staffing momentum. We remain committed towards optimizing business operations and allocating capital strategically to drive the business towards profitability. Heading into the holiday season, we anticipate ending 2022 on a positive note with continued commitment to our fleet as well as the strategic growth channels that we believe will take the business to the next stage,” commented Zoe Krislock, CEO of MiniLuxe.

Q3 2022 Financial Highlights ($USD)
• Total revenue of $5.6M, a YoY increase of 18% and 2% sequential quarterly growth
• Gross profit of $2.5M, an 11% increase from prior year and in line with prior quarter
• Q3 2022 fleet revenue of $5.4M demonstrated 12% growth on Q3 2019 on a like-for-like studio basis
(pre-COVID comparable)
• Fleet Adjusted EBITDA1 for Q3 2022 at $465K up 42% from Q3 2021 of $327K
• Full Company Adjusted EBITDA1 of ($3.0M) compared to ($1.5M) for Q3 2021 attributable to SG&A
increase to drive planned growth initiatives focused primarily on increasing quality of revenue and return on invested capital

YTD Q3 2022 Financial Highlights ($USD)
• Total revenue of $15.5M, a YoY increase of 34%
• Gross profit of $6.9M, a 19% increase from prior year
• YTD Q3 2022 demonstrated period growth surpassing YTD Q3 2019 levels despite COVID-19 related
demand issues resulting from the Omicron variant. $15.1M fleet revenue was +10% to YTD Q3 2019
on a like-for-like studio basis (pre-COVID comparable)
• Fleet Adjusted EBITDA2 for YTD through Q3 2022 at $1.04M up 81% from same prior YTD period.
• Full Company Adjusted EBITDA2 of ($7.7M) compared to ($4.6M) for YTD Q3 2021 attributable to
SG&A increase to fund planned growth initiatives

Q3 and YTD Q3 2022 Business Highlights
• Reconfigured MiniLuxe leadership team and organization to better align with long-term goals and current market conditions with appointments of Brian Moran as Chief Financial Officer, Elizabeth Lorber as Chief Commercial Officer, and Christine Chang as Chief of Business Development and Partnerships. Overall SG&A reductions expected to show fixed cost leverage benefit starting in Q4 2022/Q1 2023
• Q3 weekly appointment count increased 112% v. Q3 2021, respectively and also surpassing 2021 Q4 holiday season highs by 5%.
• Loyal fleet client base (“Superfans”) growing quarter over quarter to exceed 2019 pre-pandemic levels highlighting growing predictable and recurring revenue base within core fleet business.
• Despite a challenging supply environment, MiniLuxe’s talent acquisition and retention focus resulted in meaningful increases in fleet scheduled hours and peak day staffing hours (both growing 6% v. Q2 2022). These metrics are central business KPIs as the company ramps staffing to meet demand for the holiday season.

• MiniLuxe’s digital mobile booking and purchasing platform further extended its reach, achieving 27% YTD growth in new downloads and 20% YoY growth in # average active users over the previous 30 days; Launched MiniLuxe Anywhere digital platform and service (“Anywhere”) in Boston and Dallas seamlessly connecting clients to designers to be able to book and perform MiniLuxe services anywhere off-premise from studios.
• Completed Paintbox acquisition and began post-merger integration of New York studio and Paintbox product line into MiniLuxe.

Q3 and YTD 2023 Results
Selected Financial Measures
MiniLuxe notes a change in accounting policy to more accurately reflect revenue generated from talent and product revenue streams to more align with how management analyzes the Company. The change has been retrospectively applied and does not have any effect on revenue recognition principles utilized or total overall revenue recognized.

Results of Operations
The following table outlines the consolidated statements of loss and comprehensive loss for the fiscal quarters and fiscal periods ended September 25, 2022 and September 26, 2021:

Cash Flows
The following table presents cash and cash equivalents as at September 25, 2022 and September 26, 2021:

Non-IFRS Measures and Reconciliation of Non-IFRS Measures
This press release references certain non-IFRS measures used by management. These measures are not recognized measures under International Financial Reporting Standards (“IFRS”), do not have a standardized meaning prescribed by IFRS, and are therefore unlikely to be comparable to similar measures presented by other companies. Rather, these measures are provided as additional information to complement those IFRS measures by providing further understanding of the Company’s results of operations from management’s perspective. Accordingly, these measures should not be considered in isolation nor as a substitute for analysis of the Company’s financial information reported under IFRS. The non-IFRS measures referred to in this press release are “Adjusted EBITDA” and “Fleet Adjusted EBITDA”.


Adjusted EBITDA
Adjusted EBITDA is used by management as a supplemental measure to review and assess operating performance. Management believes Adjusted EBITDA most accurately reflects the commercial reality of the Company’s operations on an ongoing basis by adding back non-cash expenses. Additionally, the rent- related adjustments ensure that studio-related expenses align with revenue generated over the corresponding time periods.


Adjusted EBITDA is calculated by adding back fixed asset depreciation, right-of-use asset depreciation under IFRS 16, asset disposal, and share-based compensation expense to IFRS operating income, then deducting straight-line rent expenses3 net of lease abatements. IFRS operating income is revenue less cost of sales (gross profit), additionally adjusted for general and administrative expenses, and depreciation and amortization expense.

The Company also uses Fleet Adjusted EBITDA to evaluate its fleet performance. This metric is calculated in a similar manner, starting with Talent revenue and adjusting for non-fleet Talent revenue and cost of sales, further adjusted by fleet SG&A and finally subtracting the same straight line rent expense used in the full company Adjusted EBITDA (as the fleet holds all real estate leases). The Company believes that this metric most closely mirrors how management views the fleet portion of the business.
The following table reconciles Adjusted EBITDA to net loss for the periods indicated:

About MiniLuxe


MiniLuxe, a Delaware corporation based in Boston, Massachusetts is a digital-first, socially-responsible lifestyle brand and talent empowerment platform for the nail and waxing industry. For over a decade, MiniLuxe has been setting industry standards for health, hygiene, high quality services, and fair labor practices in its efforts to transform the nail care and waxing industry. Underlying MiniLuxe’s mission and purpose is to become one of the largest inclusionary educators and employers of diverse self-care professionals across our omni-channel ecosystem and talent empowerment platform.


Today, MiniLuxe derives its revenue streams from talent (provision of nail care and waxing services) and product (sales of proprietary clean nail care products). MiniLuxe is driven by a fully-integrated digital platform that manages all client bookings, preferences, and payments and provides designers with the ability to manage scheduling and client preferences, track their performance and compensation, and access training content. Since its inception, MiniLuxe has performed nearly 3 million services. www.miniluxe.com


For further information
Anthony Tjan


Executive Chairman, MiniLuxe Holding Corp.

atjan@miniluxe.com

Neither TSX Venture Exchange nor its Regulation Services Provider (as that term is defined in the policies of the TSX Venture Exchange) accepts responsibility for the adequacy or accuracy of this release.

1Please refer to “Non-IFRS Measures and Reconciliation of Non-IFRS Measures” sections of this press release.

2Please refer to “Non-IFRS Measures and Reconciliation of Non-IFRS Measures” sections of this press release.

3Straight-line rent expense for a given payment period is calculated by dividing the sum of all payments over the life of the lease (the figure used in the present value calculation of the right-of-use asset) by the number of payment periods (typically months). This number is then annualized by adding the rent expenses calculated for the payment periods that comprise each fiscal year. For leases signed mid-year, the total straight-line rent expense calculation applies the new lease terms only to the payment periods after the signing of the new lease.