Monde Nissin Corporation 17-Q

Financial Statements

STATEMENTS OF FINANCIAL POSITION (Amounts in thousands, with Comparative Audited Figures as at December 31, 2025) March 31, 2026 December 31, 2025 (Unaudited) (Audited) ASSETS Current Assets Cash and cash equivalents (Note 5) P=16,586,686 P=15,398,256 Trade and other receivables (Notes 6 and 20) 7,883,969 8,400,984 Inventories (Note 7) 8,601,594 8,971,748 Prepayments and other current assets (Note 8) 1,631,254 1,756,238 Current financial assets (Note 9) 1,909,410 1,809,793 Total Current Assets 36,612,913 36,337,019 Non-current Assets Non-current receivables (Notes 9 and 20) 1,428,884 1,432,078 Guaranty asset (Notes 10 and 20) 8,009,060 7,710,921 Financial assets at fair value through other comprehensive income (FVOCI) (Note 10) 567,891 584,296 Investments in associates and joint ventures 1,110,465 1,116,711 Property, plant and equipment (Note 11) 27,461,933 27,309,413 Intangible assets (Note 12) 6,713,681 6,654,814 Deferred tax assets - net (Note 21) 1,028,674 962,224 Other non-current assets (Note 13) 783,133 856,654 Total Non-current Assets 47,103,721 46,627,111 P=83,716,634 P=82,964,130 LIABILITIES AND EQUITY Current Liabilities Accounts payable and other current liabilities (Notes 14 and 20) P=12,076,552 P=12,441,381 Dividends payable (Note 16) 4,312,467 2,874,978 Acceptances and trust receipts payable (Note 7) 583,139 1,039,990 Refund liabilities (Note 14) 285,476 298,116 Current portion of loans payable (Note 15) 91,145 46,728 Current portion of lease liabilities 86,857 92,507 Income tax payable 1,100,101 439,500 Total Current Liabilities 18,535,737 17,233,200 Non-current Liabilities Lease liabilities 2,485,176 2,464,815 Loans payable (Note 15) 1,645,391 1,591,746 Pension liability 968,568 911,731 Derivative liability 829,449 658,669 Deferred tax liabilities – net (Note 21) 41,448 37,982 Other non-current liabilities 34,879 34,836 Total Non-current Liabilities 6,004,911 5,699,779 Total Liabilities 24,540,648 22,932,979 Equity Capital stock (Note 16) 8,984,306 8,984,306 Additional paid-in capital (APIC) 39,361,947 39,361,947 Retained earnings (Note 16): Appropriated 44,452 44,452 Unappropriated 3,686,091 4,310,528 Fair value reserve of financial assets at FVOCI (Note 10) (596,047) (579,642) Remeasurement losses on pension liability (612,921) (612,921) Equity reserve (Note 16) 8,483,176 8,483,176 Cumulative translation adjustments (Note 16) (314,592) (11