Nissin Foods Company Cash Flow Statement

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	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
Net Income	200.99	330.17	312.76	303.82	301.91
Depreciation & Amortization	41.45	47.63	45.91	50.57	36.56
Loss (Gain) From Sale of Assets	3.54	2.97	0.62	17.16	0.11
Asset Writedown & Restructuring Costs	135.87	8.78	10.3	-	-
Loss (Gain) From Sale of Investments	-2.95	-4.12	2.84	0.62	0.41
Stock-Based Compensation	1.99	1.68	1.7	1.43	2.75
Provision & Write-off of Bad Debts	0.72	1.45	0.72	-0.26	2.59
Other Operating Activities	-43.47	-24.18	14.83	-8.03	19.33
Change in Accounts Receivable	-41.23	59.16	31.85	40.31	-76.64
Change in Inventory	100.19	154.53	131.82	38.02	98.35
Change in Accounts Payable	20.62	-33.41	-78.31	32.29	15.3
Change in Other Net Operating Assets	10.04	31.82	-21.45	-25.4	100.94
Operating Cash Flow	427.76	576.5	453.59	450.52	501.62
Operating Cash Flow Growth	-25.80%	27.10%	0.68%	-10.19%	9.17%
Capital Expenditures	-112.09	-254.13	-246.15	-262.94	-265.91
Sale of Property, Plant & Equipment	13.62	1.5	6.33	1.71	0.43
Cash Acquisitions	-428.52	-	-	-48.89	-34.49
Investment in Securities	168.72	-167.45	36.14	357.42	-42.88
Other Investing Activities	27.68	33.21	21.68	12.33	22.66
Investing Cash Flow	-330.32	-386.32	-181.46	60.17	-319.63
Long-Term Debt Repaid	-5.79	-7.81	-8.12	-11.49	-3.45
Net Debt Issued (Repaid)	-5.79	-7.81	-8.12	-11.49	-3.45
Repurchase of Common Stock	-2.58	-1.79	-27.65	-157.85	-2.67
Common Dividends Paid	-165.11	-158.22	-151.96	-150.14	-125.7
Other Financing Activities	-0.4	-74.71	-491.44	-40.17	-9.47
Financing Cash Flow	-173.88	-242.53	-709.55	-359.65	-141.27
Foreign Exchange Rate Adjustments	-12.53	-6.16	-105.39	32.67	61.28
Net Cash Flow	-88.96	-58.52	-542.81	183.71	101.99
Free Cash Flow	315.67	322.37	207.43	187.58	235.71
Free Cash Flow Growth	-2.08%	55.41%	10.59%	-20.42%	-5.93%
Free Cash Flow Margin	8.28%	8.41%	5.10%	4.85%	6.70%
Free Cash Flow Per Share	0.30	0.31	0.20	0.18	0.22
Cash Interest Paid	0.4	0.27	0.26	0.37	0.12
Cash Income Tax Paid	115.91	121.97	114.84	128.45	87.25
Levered Free Cash Flow	144.91	125.97	-16.92	-29.98	52.18
Unlevered Free Cash Flow	145.16	126.14	-16.76	-29.75	52.25
Change in Working Capital	89.61	212.11	63.91	85.21	137.95

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