Almost completely reverse engineered subtitles.bin:

Let's take the first video and the first subtitle:

00 00 01 BC 14 = the last hex (14) points to pointer #1 and has the video name included, the others are unknown
q01c00s01A_maousen = name of the video (maybe video filename)
pointer #1: 00 05 = this points to the end of pointer #2 and has the start time of the subtitle included
start time: 32 33 38 = this is the start time of the subtitle (238)
pointer #2: 00 05 = this points to the end of pointer #3 and has the end time of the subtitle included
end time: 32 36 37 = this is the end time of the subtitle (267)
pointer #3: 00 10 = this points to the end of pointer #4 and has the first line of the sub included
first line of the sub: 82 C4 82 E2 82 9F 82 9F 82 9F 82 C1 81 49 = this is the first (top) line of the subtitle encoded in ISO-2022-JP (てやぁぁぁっ！)
pointer #4: 00 02 = this points to the end of pointer #5 and has the second line of the sub included
[there is no second line, so let's continue with pointer #5]
pointer #5: 00 02 = this points to the end of pointer #6 (which is another pointer #1, but for the next subtitle) and has the third line of the sub included
As there is also no third line, it just continues to the "next" pointer #1, which also indicates the start time, but for the next subtitle

Important:
-Every subtitle must have 3 lines
-Every 00 of a pointer indicates the end of the last time/pointer or subtitle