NISSIN FOODS (01475) Balance Sheet

7.160
-0.080-1.10%

Market Closed May 20 16:05 CST

7.47BMarket Cap21.76P/E (TTM)

All

YOY

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(Q1)Mar 31, 2026

(FY)Dec 31, 2025

(Q9)Sep 30, 2025

(Q6)Jun 30, 2025

(Q1)Mar 31, 2025

(FY)Dec 31, 2024

(Q9)Sep 30, 2024

(Q6)Jun 30, 2024

(Q1)Mar 31, 2024

(FY)Dec 31, 2023

Assets

Current assets

Inventory

-6.23%372.54M

-8.74%435.33M

-11.72%350.78M

9.84%407.29M

15.31%397.31M

14.94%477.01M

10.88%397.37M

0.17%370.79M

-3.85%344.55M

-6.18%415.02M

Accounts receivable

-0.25%430.8M

-7.26%379.97M

2.19%456.44M

6.92%405.26M

0.84%431.86M

9.89%409.71M

-6.61%446.66M

-11.55%379.03M

-9.98%428.28M

-13.47%372.85M

Related party payments receivable

-13.52%45.37M

-30.61%32.75M

-28.30%30.07M

16.02%49.87M

59.71%52.46M

21.29%47.19M

10.25%41.95M

-10.88%42.98M

-29.13%32.85M

0.39%38.91M

Advance deposits and other receivables

14.75%72.4M

6.44%79.36M

17.68%96.48M

25.17%79.59M

0.09%63.1M

12.43%74.56M

-10.67%81.98M

-12.52%63.59M

-37.14%63.04M

-24.74%66.32M

Withholding and tax receivable

18.90%16.13M

73.89%15.52M

-20.76%23.02M

-20.07%17.91M

-54.08%13.56M

-69.79%8.92M

707.39%29.05M

736.86%22.41M

3,791.83%29.54M

111.19%29.54M

Cash and equivalents

55.25%1.66B

36.27%1.51B

39.42%1.37B

-2.51%1.14B

-8.79%1.07B

-7.42%1.11B

-17.18%982.45M

3.16%1.17B

-13.35%1.17B

-4.65%1.2B

Fixed time deposit-current assets

-60.50%151.29M

-59.98%117.01M

-34.65%178.16M

40.54%216.07M

42.40%383.01M

75.61%292.42M

136.32%272.6M

2,735.00%153.74M

1,414.22%268.97M

729.55%166.52M

Financial assets at fair value-current assets

----

4.84%223.5M

5.41%221.62M

5.35%219.01M

5.60%215.68M

Total current assets

14.00%2.75B

6.31%2.57B

1.18%2.5B

-4.44%2.32B

-5.79%2.41B

-3.36%2.42B

-0.39%2.48B

6.67%2.42B

-0.07%2.56B

0.31%2.5B

Non-current assets

Property, plant and equipment

-0.87%1.57B

0.67%1.57B

-5.82%1.58B

-1.20%1.61B

-4.65%1.58B

-6.90%1.56B

1.22%1.68B

-1.76%1.63B

3.29%1.66B

3.92%1.68B

Advance payment

-38.21%30.21M

-14.76%31.21M

-35.32%21.32M

-82.40%25.72M

37.82%48.89M

-19.46%36.61M

-16.05%32.95M

199.56%146.12M

16.54%35.47M

25.88%45.46M

Associated company interest

----

0.00%116K

Fixed time deposit-non-current assets

----

-50.57%37.7M

----

21.40%97.07M

-1.43%77.24M

Secured deposits-non-current assets

9.41%5.62M

--5.14M

----

Financial assets at fair value-non-current assets

-0.70%40.75M

-0.74%41.13M

21.05%47.34M

-1.51%39.13M

6.63%41.04M

7.67%41.44M

9.08%39.11M

7.22%39.73M

14.65%38.49M

11.98%38.49M

Intangible assets

45.31%165.31M

-6.77%169.79M

453.14%178.25M

648.10%179.23M

350.65%113.76M

588.70%182.12M

17.37%32.22M

-16.16%23.96M

-17.43%25.24M

-15.93%26.44M

Goodwill

-16.74%274.85M

-2.61%276.6M

2.55%284.02M

353.57%284.02M

425.90%330.12M

352.41%284.02M

343.13%276.94M

0.36%62.62M

-1.27%62.77M

-0.52%62.78M

Deferred tax assets

19.51%76.79M

-1.55%72.78M

22.77%69.92M

-11.13%63.39M

-12.62%64.26M

6.09%73.93M

0.61%56.96M

26.82%71.33M

24.23%73.53M

22.16%69.68M

Total non-current assets

-0.51%2.34B

-0.20%2.35B

0.63%2.35B

10.06%2.36B

8.52%2.35B

8.11%2.36B

9.43%2.33B

0.24%2.15B

3.79%2.17B

3.63%2.18B

Total assets

6.83%5.09B

3.10%4.92B

0.91%4.85B

2.37%4.68B

0.78%4.76B

1.98%4.78B

4.15%4.81B

3.55%4.57B

1.67%4.73B

1.82%4.68B

Liabilities

Current liabilities

Accounts payable

18.31%178.19M

2.67%178.76M

-2.19%166.47M

11.96%158.01M

4.57%150.61M

15.83%174.12M

-12.29%170.19M

-15.38%141.14M

-11.27%144.03M

-18.81%150.32M

Tax payable

-6.10%39.45M

265.35%27.1M

6.97%33.98M

8.20%27.63M

34.73%42.01M

-77.64%7.42M

-22.97%31.76M

-8.65%25.53M

-23.73%31.18M

-11.77%33.17M

Amounts payable to associated parties-current liabilities

-28.73%21.62M

-5.73%33.07M

-14.43%26.68M

-1.74%26.21M

40.65%30.34M

3.11%35.08M

-6.88%31.18M

-34.96%26.67M

-41.40%21.57M

-9.10%34.03M

Other payables and accrued expenses

7.39%646.56M

-8.85%649.84M

-3.07%656.63M

2.44%615.74M

-0.96%602.08M

6.93%712.94M

0.50%677.45M

-1.50%601.08M

-1.72%607.93M

1.37%666.74M

Bank loans and overdrafts

----

--854K

----

Financial lease liabilities-current liabilities

-69.84%2.01M

-62.53%2.86M

-14.48%3.35M

3.66%5.73M

34.96%6.68M

-10.85%7.63M

193.48%3.92M

34.84%5.52M

70.62%4.95M

36.97%8.56M

Deferred income-current liabilities

-6.80%5.85M

5.51%5.8M

93.89%5.96M

95.06%6M

91.14%6.28M

62.79%5.5M

1.69%3.08M

17.82%3.08M

13.94%3.29M

19.53%3.38M

Total current liabilities

6.65%893.69M

-4.80%897.43M

-2.76%893.06M

4.52%839.3M

3.08%838M

5.19%942.69M

-3.04%918.43M

-5.82%803.02M

-5.95%812.95M

-3.32%896.19M

Net current assets

17.93%1.85B

13.41%1.68B

3.50%1.61B

-8.88%1.48B

-9.92%1.57B

-8.13%1.48B

1.25%1.56B

14.19%1.62B

2.94%1.74B

2.45%1.61B

Total assets less current liabilities

6.87%4.19B

5.04%4.03B

1.78%3.96B

1.92%3.84B

0.30%3.92B

1.22%3.83B

6.00%3.89B

5.80%3.77B

3.41%3.91B

3.12%3.79B

Non-current liabilities

Long-term accounts payable

9.41%5.62M

--5.14M

----

Financial lease liabilities-non-current liabilities

-94.76%384K

-93.35%566K

-86.15%566K

-84.73%323K

191.80%7.33M

664.60%8.51M

14.29%4.09M

21.76%2.12M

10.86%2.51M

-47.65%1.11M

Deferred tax liability

40.21%142.51M

-4.90%119.53M

56.33%133.21M

38.52%111.28M

5.29%101.64M

34.99%125.69M

27.96%85.21M

34.23%80.34M

66.15%96.53M

73.55%93.12M

Deferred income-non-current liabilities

11.98%24.3M

1.82%24.79M

20.01%21.3M

24.88%22.17M

5.16%21.7M

30.80%24.35M

9.35%17.74M

9.21%17.76M

19.72%20.64M

7.03%18.62M

Total non-current liabilities

27.25%172.81M

-8.05%150.51M

49.66%160.2M

38.63%138.91M

13.48%135.81M

45.05%163.69M

23.90%107.04M

28.72%100.21M

54.22%119.68M

54.21%112.85M

Total liabilities

9.52%1.07B

-5.28%1.05B

2.71%1.05B

8.30%978.22M

4.42%973.81M

9.65%1.11B

-0.79%1.03B

-2.93%903.22M

-0.99%932.63M

0.89%1.01B

Total assets less total liabilities

6.14%4.02B

5.63%3.88B

0.42%3.8B

0.91%3.7B

-0.12%3.79B

-0.13%3.67B

5.57%3.78B

5.29%3.67B

2.34%3.79B

2.08%3.67B

Total equity and non-current liabilities

6.87%4.19B

5.04%4.03B

1.78%3.96B

1.92%3.84B

0.30%3.92B

1.22%3.83B

6.00%3.89B

5.80%3.77B

3.41%3.91B

3.12%3.79B

Equity

Share capital

0.00%2.94B

Reserve

26.73%1.02B

29.47%878.73M

1.83%809.33M

4.72%711.13M

-0.13%805.41M

-1.63%678.72M

32.33%794.77M

37.20%679.07M

9.47%806.42M

12.32%690M

Shareholders' Equity

5.75%3.96B

5.52%3.82B

0.39%3.75B

0.89%3.65B

-0.03%3.75B

-0.31%3.62B

5.48%3.74B

5.36%3.62B

1.90%3.75B

2.13%3.63B

Non-controlling interest

42.14%58.62M

12.98%56.28M

3.16%49.13M

3.18%47.07M

-7.63%41.24M

15.14%49.81M

12.88%47.63M

-0.06%45.61M

61.85%44.65M

-1.47%43.26M

Total equity

6.14%4.02B

5.63%3.88B

0.42%3.8B

0.91%3.7B

-0.12%3.79B

-0.13%3.67B

5.57%3.78B

5.29%3.67B

2.34%3.79B

2.08%3.67B

Total equity and total liabilities

6.83%5.09B

3.10%4.92B

0.91%4.85B

2.37%4.68B

0.78%4.76B

1.98%4.78B

4.15%4.81B

3.55%4.57B

1.67%4.73B

1.82%4.68B

Currency Unit

HKD

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

Deloitte Touche Tohmatsu会计师事务所

	(Q1)Mar 31, 2026	(FY)Dec 31, 2025	(Q9)Sep 30, 2025	(Q6)Jun 30, 2025	(Q1)Mar 31, 2025	(FY)Dec 31, 2024	(Q9)Sep 30, 2024	(Q6)Jun 30, 2024	(Q1)Mar 31, 2024	(FY)Dec 31, 2023
Assets
Current assets
Inventory	-6.23%372.54M	-8.74%435.33M	-11.72%350.78M	9.84%407.29M	15.31%397.31M	14.94%477.01M	10.88%397.37M	0.17%370.79M	-3.85%344.55M	-6.18%415.02M
Accounts receivable	-0.25%430.8M	-7.26%379.97M	2.19%456.44M	6.92%405.26M	0.84%431.86M	9.89%409.71M	-6.61%446.66M	-11.55%379.03M	-9.98%428.28M	-13.47%372.85M
Related party payments receivable	-13.52%45.37M	-30.61%32.75M	-28.30%30.07M	16.02%49.87M	59.71%52.46M	21.29%47.19M	10.25%41.95M	-10.88%42.98M	-29.13%32.85M	0.39%38.91M
Advance deposits and other receivables	14.75%72.4M	6.44%79.36M	17.68%96.48M	25.17%79.59M	0.09%63.1M	12.43%74.56M	-10.67%81.98M	-12.52%63.59M	-37.14%63.04M	-24.74%66.32M
Withholding and tax receivable	18.90%16.13M	73.89%15.52M	-20.76%23.02M	-20.07%17.91M	-54.08%13.56M	-69.79%8.92M	707.39%29.05M	736.86%22.41M	3,791.83%29.54M	111.19%29.54M
Cash and equivalents	55.25%1.66B	36.27%1.51B	39.42%1.37B	-2.51%1.14B	-8.79%1.07B	-7.42%1.11B	-17.18%982.45M	3.16%1.17B	-13.35%1.17B	-4.65%1.2B
Fixed time deposit-current assets	-60.50%151.29M	-59.98%117.01M	-34.65%178.16M	40.54%216.07M	42.40%383.01M	75.61%292.42M	136.32%272.6M	2,735.00%153.74M	1,414.22%268.97M	729.55%166.52M
Financial assets at fair value-current assets	----	----	----	----	----	----	4.84%223.5M	5.41%221.62M	5.35%219.01M	5.60%215.68M
Total current assets	14.00%2.75B	6.31%2.57B	1.18%2.5B	-4.44%2.32B	-5.79%2.41B	-3.36%2.42B	-0.39%2.48B	6.67%2.42B	-0.07%2.56B	0.31%2.5B
Non-current assets
Property, plant and equipment	-0.87%1.57B	0.67%1.57B	-5.82%1.58B	-1.20%1.61B	-4.65%1.58B	-6.90%1.56B	1.22%1.68B	-1.76%1.63B	3.29%1.66B	3.92%1.68B
Advance payment	-38.21%30.21M	-14.76%31.21M	-35.32%21.32M	-82.40%25.72M	37.82%48.89M	-19.46%36.61M	-16.05%32.95M	199.56%146.12M	16.54%35.47M	25.88%45.46M
Associated company interest	----	----	0.00%116K	0.00%116K	0.00%116K	0.00%116K	0.00%116K	0.00%116K	0.00%116K	0.00%116K
Fixed time deposit-non-current assets	----	----	----	----	----	----	-50.57%37.7M	----	21.40%97.07M	-1.43%77.24M
Secured deposits-non-current assets	9.41%5.62M	9.41%5.62M	--5.14M	--5.14M	--5.14M	--5.14M	----	----	----	----
Financial assets at fair value-non-current assets	-0.70%40.75M	-0.74%41.13M	21.05%47.34M	-1.51%39.13M	6.63%41.04M	7.67%41.44M	9.08%39.11M	7.22%39.73M	14.65%38.49M	11.98%38.49M
Intangible assets	45.31%165.31M	-6.77%169.79M	453.14%178.25M	648.10%179.23M	350.65%113.76M	588.70%182.12M	17.37%32.22M	-16.16%23.96M	-17.43%25.24M	-15.93%26.44M
Goodwill	-16.74%274.85M	-2.61%276.6M	2.55%284.02M	353.57%284.02M	425.90%330.12M	352.41%284.02M	343.13%276.94M	0.36%62.62M	-1.27%62.77M	-0.52%62.78M
Deferred tax assets	19.51%76.79M	-1.55%72.78M	22.77%69.92M	-11.13%63.39M	-12.62%64.26M	6.09%73.93M	0.61%56.96M	26.82%71.33M	24.23%73.53M	22.16%69.68M
Total non-current assets	-0.51%2.34B	-0.20%2.35B	0.63%2.35B	10.06%2.36B	8.52%2.35B	8.11%2.36B	9.43%2.33B	0.24%2.15B	3.79%2.17B	3.63%2.18B
Total assets	6.83%5.09B	3.10%4.92B	0.91%4.85B	2.37%4.68B	0.78%4.76B	1.98%4.78B	4.15%4.81B	3.55%4.57B	1.67%4.73B	1.82%4.68B
Liabilities
Current liabilities
Accounts payable	18.31%178.19M	2.67%178.76M	-2.19%166.47M	11.96%158.01M	4.57%150.61M	15.83%174.12M	-12.29%170.19M	-15.38%141.14M	-11.27%144.03M	-18.81%150.32M
Tax payable	-6.10%39.45M	265.35%27.1M	6.97%33.98M	8.20%27.63M	34.73%42.01M	-77.64%7.42M	-22.97%31.76M	-8.65%25.53M	-23.73%31.18M	-11.77%33.17M
Amounts payable to associated parties-current liabilities	-28.73%21.62M	-5.73%33.07M	-14.43%26.68M	-1.74%26.21M	40.65%30.34M	3.11%35.08M	-6.88%31.18M	-34.96%26.67M	-41.40%21.57M	-9.10%34.03M
Other payables and accrued expenses	7.39%646.56M	-8.85%649.84M	-3.07%656.63M	2.44%615.74M	-0.96%602.08M	6.93%712.94M	0.50%677.45M	-1.50%601.08M	-1.72%607.93M	1.37%666.74M
Bank loans and overdrafts	----	----	----	----	----	----	--854K	----	----	----
Financial lease liabilities-current liabilities	-69.84%2.01M	-62.53%2.86M	-14.48%3.35M	3.66%5.73M	34.96%6.68M	-10.85%7.63M	193.48%3.92M	34.84%5.52M	70.62%4.95M	36.97%8.56M
Deferred income-current liabilities	-6.80%5.85M	5.51%5.8M	93.89%5.96M	95.06%6M	91.14%6.28M	62.79%5.5M	1.69%3.08M	17.82%3.08M	13.94%3.29M	19.53%3.38M
Total current liabilities	6.65%893.69M	-4.80%897.43M	-2.76%893.06M	4.52%839.3M	3.08%838M	5.19%942.69M	-3.04%918.43M	-5.82%803.02M	-5.95%812.95M	-3.32%896.19M
Net current assets	17.93%1.85B	13.41%1.68B	3.50%1.61B	-8.88%1.48B	-9.92%1.57B	-8.13%1.48B	1.25%1.56B	14.19%1.62B	2.94%1.74B	2.45%1.61B
Total assets less current liabilities	6.87%4.19B	5.04%4.03B	1.78%3.96B	1.92%3.84B	0.30%3.92B	1.22%3.83B	6.00%3.89B	5.80%3.77B	3.41%3.91B	3.12%3.79B
Non-current liabilities
Long-term accounts payable	9.41%5.62M	9.41%5.62M	--5.14M	--5.14M	--5.14M	--5.14M	----	----	----	----
Financial lease liabilities-non-current liabilities	-94.76%384K	-93.35%566K	-86.15%566K	-84.73%323K	191.80%7.33M	664.60%8.51M	14.29%4.09M	21.76%2.12M	10.86%2.51M	-47.65%1.11M
Deferred tax liability	40.21%142.51M	-4.90%119.53M	56.33%133.21M	38.52%111.28M	5.29%101.64M	34.99%125.69M	27.96%85.21M	34.23%80.34M	66.15%96.53M	73.55%93.12M
Deferred income-non-current liabilities	11.98%24.3M	1.82%24.79M	20.01%21.3M	24.88%22.17M	5.16%21.7M	30.80%24.35M	9.35%17.74M	9.21%17.76M	19.72%20.64M	7.03%18.62M
Total non-current liabilities	27.25%172.81M	-8.05%150.51M	49.66%160.2M	38.63%138.91M	13.48%135.81M	45.05%163.69M	23.90%107.04M	28.72%100.21M	54.22%119.68M	54.21%112.85M
Total liabilities	9.52%1.07B	-5.28%1.05B	2.71%1.05B	8.30%978.22M	4.42%973.81M	9.65%1.11B	-0.79%1.03B	-2.93%903.22M	-0.99%932.63M	0.89%1.01B
Total assets less total liabilities	6.14%4.02B	5.63%3.88B	0.42%3.8B	0.91%3.7B	-0.12%3.79B	-0.13%3.67B	5.57%3.78B	5.29%3.67B	2.34%3.79B	2.08%3.67B
Total equity and non-current liabilities	6.87%4.19B	5.04%4.03B	1.78%3.96B	1.92%3.84B	0.30%3.92B	1.22%3.83B	6.00%3.89B	5.80%3.77B	3.41%3.91B	3.12%3.79B
Equity
Share capital	0.00%2.94B	0.00%2.94B	0.00%2.94B	0.00%2.94B	0.00%2.94B	0.00%2.94B	0.00%2.94B	0.00%2.94B	0.00%2.94B	0.00%2.94B
Reserve	26.73%1.02B	29.47%878.73M	1.83%809.33M	4.72%711.13M	-0.13%805.41M	-1.63%678.72M	32.33%794.77M	37.20%679.07M	9.47%806.42M	12.32%690M
Shareholders' Equity	5.75%3.96B	5.52%3.82B	0.39%3.75B	0.89%3.65B	-0.03%3.75B	-0.31%3.62B	5.48%3.74B	5.36%3.62B	1.90%3.75B	2.13%3.63B
Non-controlling interest	42.14%58.62M	12.98%56.28M	3.16%49.13M	3.18%47.07M	-7.63%41.24M	15.14%49.81M	12.88%47.63M	-0.06%45.61M	61.85%44.65M	-1.47%43.26M
Total equity	6.14%4.02B	5.63%3.88B	0.42%3.8B	0.91%3.7B	-0.12%3.79B	-0.13%3.67B	5.57%3.78B	5.29%3.67B	2.34%3.79B	2.08%3.67B
Total equity and total liabilities	6.83%5.09B	3.10%4.92B	0.91%4.85B	2.37%4.68B	0.78%4.76B	1.98%4.78B	4.15%4.81B	3.55%4.57B	1.67%4.73B	1.82%4.68B
Currency Unit	HKD	HKD	HKD	HKD	HKD	HKD	HKD	HKD	HKD	HKD
Accounting Standards	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS
Audit Opinions	--	Unqualified Opinion	--	--	--	Unqualified Opinion	--	--	--	Unqualified Opinion
Auditor	--	Deloitte Touche Tohmatsu会计师事务所	--	--	--	Deloitte Touche Tohmatsu会计师事务所	--	--	--	Deloitte Touche Tohmatsu会计师事务所

FY: Financial Year. Refers to the 10-K file disclosed by the listed company to the SEC.

Q: Quarter. Refers to the 10-Q file disclosed by the listed company to the SEC. Q1, Q2, Q3, and Q4 are quarterly reports each with a span of 3 months; Q6 and Q9 are cumulative reports, with Q6 including 6 months and Q9 9 months.

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