Nissin Foods Company Balance Sheet

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	1,513	1,110	1,199	1,258	1,791
Short-Term Investments	117.01	292.42	166.52	20.07	54.73
Trading Asset Securities	-	-	215.68	204.24	198.99
Cash & Short-Term Investments	1,630	1,403	1,581	1,482	2,045
Cash Growth	16.20%	-11.30%	6.71%	-27.52%	-11.57%
Accounts Receivable	412.72	456.9	411.76	469.65	511.4
Other Receivables	40.62	31.67	54.24	55.86	26.79
Receivables	453.33	488.58	466.27	526.06	538.73
Inventory	435.33	477.01	415.02	442.34	465
Prepaid Expenses	17.27	18.34	15.11	18.71	23.32
Other Current Assets	36.99	33.47	26.51	27.54	37.19
Total Current Assets	2,573	2,420	2,504	2,497	3,109
Property, Plant & Equipment	1,755	1,733	1,859	1,802	1,833
Long-Term Investments	41.13	41.55	115.85	112.85	122.94
Goodwill	276.6	284.02	62.78	63.11	65.24
Other Intangible Assets	169.79	182.12	26.44	31.45	42.17
Long-Term Deferred Tax Assets	72.78	73.93	69.68	57.04	62.51
Other Long-Term Assets	36.83	41.75	45.46	36.11	24.11
Total Assets	4,924	4,776	4,684	4,600	5,260
Accounts Payable	211.84	209.2	184.35	222.58	312.57
Accrued Expenses	355.36	325.57	373.06	356	423.88
Current Portion of Leases	2.86	7.63	8.56	6.25	5.58
Current Income Taxes Payable	27.1	7.42	33.17	37.59	29.48
Current Unearned Revenue	5.8	5.5	3.38	2.83	0.42
Other Current Liabilities	294.48	387.38	293.68	301.74	288.51
Total Current Liabilities	897.43	942.69	896.19	926.97	1,060
Long-Term Leases	0.57	8.51	1.11	2.13	5.64
Long-Term Unearned Revenue	24.79	24.35	18.62	17.39	20.97
Long-Term Deferred Tax Liabilities	119.53	125.69	93.12	53.66	56.27
Other Long-Term Liabilities	5.62	5.14	-	-	-
Total Liabilities	1,048	1,106	1,009	1,000	1,143
Common Stock	2,941	2,941	2,941	2,941	2,941
Retained Earnings	1,042	875.74	839.86	986.28	1,139
Comprehensive Income & Other	-163.23	-197.02	-149.86	-371.97	-129.7
Total Common Equity	3,820	3,620	3,631	3,556	3,951
Minority Interest	56.28	49.81	43.26	43.91	165.62
Shareholders' Equity	3,876	3,670	3,675	3,600	4,116
Total Liabilities & Equity	4,924	4,776	4,684	4,600	5,260
Total Debt	3.43	16.14	9.67	8.38	11.21
Net Cash (Debt)	1,626	1,386	1,572	1,474	2,033
Net Cash Growth	17.31%	-11.79%	6.65%	-27.54%	-11.41%
Net Cash Per Share	1.56	1.33	1.51	1.41	1.92
Filing Date Shares Outstanding	1,044	1,044	1,044	1,044	1,048
Total Common Shares Outstanding	1,044	1,044	1,044	1,044	1,048
Working Capital	1,675	1,477	1,608	1,570	2,048
Book Value Per Share	3.66	3.47	3.48	3.41	3.77
Tangible Book Value	3,374	3,154	3,542	3,461	3,843
Tangible Book Value Per Share	3.23	3.02	3.39	3.32	3.67
Land	53.62	21.02	-	-	-
Machinery	1,446	1,413	1,327	1,261	1,183
Construction In Progress	12.11	17.26	42.42	191.28	67.94
Leasehold Improvements	64.53	64.31	59.68	61.51	63.5

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