Monde Nissin Corporation 17-Q

Financial Statements

STATEMENTS OF FINANCIAL POSITION (Amounts in thousands, with Comparative Audited Figures as at December 31, 2023) September 30, 2024 December 31, 2023 (Unaudited) (Audited) ASSETS Current Assets Cash and cash equivalents (Notes 5 and 22) P=14,426,710 P=16,678,888 Trade and other receivables (Notes 6, 20 and 22) 7,007,628 6,410,138 Inventories (Note 7) 8,881,949 9,186,527 Current financial assets (Notes 9, 20 and 22) 1,175,151 2,714,363 Prepayments and other current assets (Note 8) 893,801 1,099,674 Total Current Assets 32,385,239 36,089,590 Noncurrent Assets Property, plant and equipment (Note 11) 26,549,643 25,155,720 Guaranty asset (Notes 10 and 22) 10,348,314 10,432,256 Intangible assets (Note 12) 9,336,939 8,812,834 Investments in associates and joint ventures 1,141,785 1,125,054 Deferred tax assets - net (Note 21) 988,183 936,965 Financial assets at fair value through other comprehensive income (FVOCI) (Notes 10 and 22) 748,349 600,701 Noncurrent receivables (Notes 9, 20 and 22) 692,949 − Other noncurrent assets (Notes 13 and 22) 1,681,862 941,539 Total Noncurrent Assets 51,488,024 48,005,069 P=83,873,263 P=84,094,659 LIABILITIES AND EQUITY Current Liabilities Accounts payable and other current liabilities (Notes 14, 20 and 22) P=9,845,141 P=11,684,310 Acceptances and trust receipts payable (Notes 7 and 22) 1,075,734 1,607,336 Current portion of loans payable (Note 15) 1,276,392 1,200,251 Income tax payable 736,862 590,874 Refund liabilities (Note 14) 376,211 406,677 Current portion of lease liabilities 78,783 89,121 Dividends payable − 2,156,233 Total Current Liabilities 13,389,123 17,734,802 Noncurrent Liabilities Lease liabilities 2,532,039 2,593,746 Loans payable (Note 15) 1,985,119 3,733,776 Pension liability 1,093,680 1,007,247 Derivative liability 318,469 106,406 Deferred tax liabilities - net (Note 21) 26,989 381,737 Other noncurrent liabilities 39,749 38,557 Total Noncurrent Liabilities 5,996,045 7,861,469 Total Liabilities 19,385,168 25,596,271 Equity Capital stock (Note 16) 8,984,306 8,984,306 Additional paid-in capital (APIC) (Note 16) 39,361,947 39,361,947 Retained earnings (Note 16): Appropriated 211,452 211,452 Unappropriated 9,246,165 5,321,590 Fair value reserve of financial assets at FVOCI (415,589) (563,237) Remeasurement losses on pension liability (525,874) (525,874) Equity reserve (Note 16) 8,491,788 8,491,788 Cumulative translatio