Nissin Foods Company Balance Sheet

Financials in millions HKD. Fiscal year is January - December.

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	1,370	1,110	1,199	1,258	1,791	1,607
Short-Term Investments	178.16	292.42	166.52	20.07	54.73	507.76
Trading Asset Securities	-	-	215.68	204.24	198.99	197.07
Cash & Short-Term Investments	1,548	1,403	1,581	1,482	2,045	2,312
Cash Growth	10.36%	-11.30%	6.71%	-27.52%	-11.57%	6.81%
Accounts Receivable	486.52	456.9	411.76	469.65	511.4	527.95
Other Receivables	119.49	31.67	54.24	55.86	26.79	23.1
Receivables	606.01	488.58	466.27	526.06	538.73	551.59
Inventory	350.78	477.01	415.02	442.34	465	363.14
Prepaid Expenses	-	18.34	15.11	18.71	23.32	21.04
Other Current Assets	-	33.47	26.51	27.54	37.19	48.74
Total Current Assets	2,505	2,420	2,504	2,497	3,109	3,297
Property, Plant & Equipment	1,742	1,732	1,859	1,802	1,833	1,681
Long-Term Investments	47.46	41.55	115.85	112.85	122.94	32.94
Goodwill	284.02	330.12	62.78	63.11	65.24	64.52
Other Intangible Assets	178.25	117.13	26.44	31.45	42.17	48.22
Long-Term Deferred Tax Assets	69.92	73.93	69.68	57.04	62.51	33.52
Other Long-Term Assets	26.45	41.75	45.46	36.11	24.11	25.6
Total Assets	4,853	4,757	4,684	4,600	5,260	5,184
Accounts Payable	193.15	209.2	184.35	222.58	312.57	274.97
Accrued Expenses	-	325.57	373.06	356	423.88	416.89
Current Portion of Leases	3.35	7.63	8.56	6.25	5.58	7.28
Current Income Taxes Payable	33.98	7.42	33.17	37.59	29.48	39.71
Current Unearned Revenue	5.96	5.5	3.38	2.83	0.42	0.41
Other Current Liabilities	656.63	387.38	293.68	301.74	288.51	326.07
Total Current Liabilities	893.06	942.69	896.19	926.97	1,060	1,065
Long-Term Leases	0.57	8.51	1.11	2.13	5.64	9.4
Long-Term Unearned Revenue	21.3	24.35	18.62	17.39	20.97	19.65
Long-Term Deferred Tax Liabilities	133.21	105.94	93.12	53.66	56.27	46.31
Other Long-Term Liabilities	5.14	5.14	-	-	-	-
Total Liabilities	1,053	1,087	1,009	1,000	1,143	1,141
Common Stock	2,941	2,941	2,941	2,941	2,941	2,941
Retained Earnings	-	875.74	839.86	986.28	1,139	1,142
Comprehensive Income & Other	809.33	-197.02	-149.86	-371.97	-129.7	-187.36
Total Common Equity	3,751	3,620	3,631	3,556	3,951	3,896
Minority Interest	49.13	49.81	43.26	43.91	165.62	147.5
Shareholders' Equity	3,800	3,670	3,675	3,600	4,116	4,043
Total Liabilities & Equity	4,853	4,757	4,684	4,600	5,260	5,184
Total Debt	3.91	16.14	9.67	8.38	11.21	16.67
Net Cash (Debt)	1,544	1,386	1,572	1,474	2,033	2,295
Net Cash Growth	11.37%	-11.79%	6.65%	-27.54%	-11.41%	6.13%
Net Cash Per Share	1.48	1.33	1.51	1.41	1.92	2.14
Filing Date Shares Outstanding	1,044	1,044	1,044	1,044	1,048	1,074
Total Common Shares Outstanding	1,044	1,044	1,044	1,044	1,048	1,074
Working Capital	1,612	1,477	1,608	1,570	2,048	2,231
Book Value Per Share	3.59	3.47	3.48	3.41	3.77	3.63
Tangible Book Value	3,289	3,173	3,542	3,461	3,843	3,783
Tangible Book Value Per Share	3.15	3.04	3.39	3.32	3.67	3.52
Land	-	20.38	-	-	-	-
Machinery	-	1,413	1,327	1,261	1,183	1,105
Construction In Progress	-	17.26	42.42	191.28	67.94	105.36
Leasehold Improvements	-	64.31	59.68	61.51	63.5	44.51

Source: S&P Global Market Intelligence. Standard template. Financial Sources.