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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	1,658	1,513	1,110	1,199	1,258	1,791
Short-Term Investments	151.29	117.01	292.42	166.52	20.07	54.73
Trading Asset Securities	-	-	-	215.68	204.24	198.99
Cash & Short-Term Investments	1,810	1,630	1,403	1,581	1,482	2,045
Cash Growth	24.70%	16.20%	-11.30%	6.71%	-27.52%	-11.57%
Accounts Receivable	476.17	412.72	456.9	411.76	469.65	511.4
Other Receivables	88.53	40.62	31.67	54.24	55.86	26.79
Receivables	564.7	453.33	488.58	466.27	526.06	538.73
Inventory	372.54	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	2,747	2,573	2,420	2,504	2,497	3,109
Property, Plant & Equipment	1,747	1,755	1,733	1,859	1,802	1,833
Long-Term Investments	40.75	41.13	41.55	115.85	112.85	122.94
Goodwill	274.85	276.6	284.02	62.78	63.11	65.24
Other Intangible Assets	165.31	169.79	182.12	26.44	31.45	42.17
Long-Term Deferred Tax Assets	76.79	72.78	73.93	69.68	57.04	62.51
Other Long-Term Assets	35.82	36.83	41.75	45.46	36.11	24.11
Total Assets	5,087	4,924	4,776	4,684	4,600	5,260
Accounts Payable	199.81	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	2.01	2.86	7.63	8.56	6.25	5.58
Current Income Taxes Payable	39.45	27.1	7.42	33.17	37.59	29.48
Current Unearned Revenue	5.85	5.8	5.5	3.38	2.83	0.42
Other Current Liabilities	646.56	294.48	387.38	293.68	301.74	288.51
Total Current Liabilities	893.69	897.43	942.69	896.19	926.97	1,060
Long-Term Leases	0.38	0.57	8.51	1.11	2.13	5.64
Long-Term Unearned Revenue	24.3	24.79	24.35	18.62	17.39	20.97
Long-Term Deferred Tax Liabilities	142.51	119.53	125.69	93.12	53.66	56.27
Other Long-Term Liabilities	5.62	5.62	5.14	-	-	-
Total Liabilities	1,066	1,048	1,106	1,009	1,000	1,143
Common Stock	2,941	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	1,021	-163.23	-197.02	-149.86	-371.97	-129.7
Total Common Equity	3,962	3,820	3,620	3,631	3,556	3,951
Minority Interest	58.62	56.28	49.81	43.26	43.91	165.62
Shareholders' Equity	4,021	3,876	3,670	3,675	3,600	4,116
Total Liabilities & Equity	5,087	4,924	4,776	4,684	4,600	5,260
Total Debt	2.4	3.43	16.14	9.67	8.38	11.21
Net Cash (Debt)	1,807	1,626	1,386	1,572	1,474	2,033
Net Cash Growth	25.75%	17.31%	-11.79%	6.65%	-27.54%	-11.41%
Net Cash Per Share	1.73	1.56	1.33	1.51	1.41	1.92
Filing Date Shares Outstanding	1,044	1,044	1,044	1,044	1,044	1,048
Total Common Shares Outstanding	1,044	1,044	1,044	1,044	1,044	1,048
Working Capital	1,853	1,675	1,477	1,608	1,570	2,048
Book Value Per Share	3.80	3.66	3.47	3.48	3.41	3.77
Tangible Book Value	3,522	3,374	3,154	3,542	3,461	3,843
Tangible Book Value Per Share	3.37	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.