日清食品2023年年报

Annual Report 2023 Devoted to bringing you great taste and a smile to your face致力帶給您幸福的美味 Nissin Foods is committed to providing the highest quality products to customers. We do so bycontinuously conducting research and product development meticulously, and always attachinggreat importance to innovation, food quality and safety. We have also kept investing in people andimproving our production process and capabilities, so as to strengthen our overall competitivenessand ensure sustainable growth. Following our Group Philosophy - to be the Earth Food Creator, we contribute to society bygratifying people with the pleasure of eating, and to the world by creating food, good food. 日清食品致力為顧客提供最優質的產品。為此，我們持續和嚴謹地進行研究及產品開發，對創新、食品質量及安全高度重視，始終如一。與此同時，我們繼續投放資源在人力資源上，不斷改善生產流程和提升生產力，從而提高整體競爭力以及確保可持續發展。 貫徹本集團「Earth Food Creator」的理念，我們通過創造優質美味的食物，為人類帶來飲食的樂趣，藉此貢獻社會和世界。 “Nissin Foodium” for you to discover more wonders andsurprises from Nissin Foods「日清食品體驗館」— 發掘更多樂趣和驚喜 To further enhance customer experience and connect with consumers, Nissin Foods has launchedits first-ever membership programme in Hong Kong and Mainland China. “Nissin Foodium”, aWeChat mini program, offers a host of exclusive benefits, exciting rewards and interactive gamesfor members to discover and enjoy, in addition to providing the latest brand and product news. InMainland China, it is also an e-commerce platform. “Nissin Foodium” connects us to ourend-consumers,allowing direct communication for us to better understand consumerpreferences, behaviours and changing consumption trends. We, at Nissin Foods, never stop learning and innovating. 為進一步提升顧客體驗以及連繫消費者，日清食品於中國內地及香港推出首個會員計劃。我們通過「日清食品體驗館」微信小程式，除了為會員帶來最新品牌及產品資訊外，還讓會員發掘及體驗一系列會員尊享禮遇、精彩獎賞及互動遊戲。於中國內地，它更是一個電子商務平台。「日清食品體驗館」將我們與消費者聯繫起來，直接交流，從而讓我們更了解消費者的喜好、行為，以及不斷變化的消費趨勢。 在日清食品，我們學而不倦，不斷創新。 Contents目錄 5Chairman’s Statement董事長報告 13Financial Highlights財務撮要 15Management Discussion and Analysis管理層討論及分析 28Corporate Information公司資料 30Board of Directors and Senior Management董事會及高級管理層 39Corporate Governance Report企業管治報告 60Directors’ Report董事會報告 87Independent Auditor’s Report獨立核數師報告 93Consolidated Statement of Profit or Lossand Other Comprehensive Income綜合損益及其他全面收入表 94Consolidated Statement of Financial Position綜合財務狀況表 96Consolidated Statement of Changes in Equity綜合權益變動表 99Consolidated Statement of Cash Flows綜合現金流量表 102Notes to the Consolidated Financial Statements綜合財務報表附註 216Five-year Financial Summary五年財務概要 CHAIRMAN'S STATEMENT DEAR SHAREHOLDERS 本人謹此代表日清食品有限公司（「本公司」）董事會（「董事會」）欣然呈報本公司連同其附屬公司（「本集團」）截至2023年12月31日止年度之年報。 On behalf of the board of directors (the “Board”) of Nissin FoodsCompany Limited (the “Company”), I am pleased to present theAnnual Report of the Company and its subsidiaries (the “Group”) forthe year ended 31 December 2023. PROFIT GROWTH FOR SEVEN CONSECUTIVE YEARS SINCE LISTING 中國內地及香港於2023年解除防疫限制後恢愎經濟活動。年初雖然對經濟復甦充滿強烈希望，惟經濟活動逐漸減弱，經濟前景日漸不明朗，消費意欲趨向下跌。在此情況下，正如我們的創始人安藤百福先生所提倡的「食為聖職」企業理念，本集團透過提供令人享受及品嘗美食的樂趣，為人們的健康及社會作出貢獻。 The year 2023 marked the resumption of normal economic activitiesin both Mainland China and Hong Kong following the uplift ofrestrictions against pandemics. Although there were strong hopes foreconomic recovery at the beginning of the year, economic activitiesgradually weakened, the economic outlook became increasinglyuncertain, and consumer sentiment tended to decline. Against thisbackdrop, the Group has contributed to people’s health and societyby providing the pleasure of eating and taste of food to people, in linewith our founder, Mr. Momofuku Ando’s corporate philosophy that“food-related job is a sacred profession (食為聖職)”. CHAIRMAN’S STATEMENT 由於即食麵消費氣氛疲弱、缺乏香港疫情導致的袋裝麵條額外需求以及人民幣匯兌貶值的影響，本集團的收入同比下跌5.8%。另一方面，因原材料價格下跌以及分銷成本及銷售推廣開支等銷售、一般及行政開支減少，令經營溢利同比增加2.2%， 而 經 營 溢 利 率 同 比 增 加0.9個 百 分 點 至11.4%。本公司擁有人應佔溢利淨額增加5.6%，主要由於收購珠海金海岸永南食品有限公司少數股權以及併入Nissin Food Vietnam Co., Ltd（「日清越南」）所致。淨利率同比增加0.9個百分點至8.6%。本集團自上市後已連續七年實現溢利增長。（註：由於收購日清越南，2022財政年度之財務數據已根據香港會計指引就同比比較予以重列）。 The Group’s revenue decreased by 5.8% year-on-year due to a declinein consumption sentiment in instant noodles, the absence of extrademand for bag-type noodles caused by the pandemic in HongKong, and the effect of the depreciation of the Renminbi in currencytranslation. On the other hand, operating profit increased by 2.2%year-on-year, and the operating profit margin improved by 0.9%points year-on-year to 11.4% due to lower raw material prices andlower selling, general and administration (SG&A) expenses such asdistribution costs and sales promotion costs. Net profit attributableto owners of the Company increased by 5.6% mainly due to theacquisition of minority interests in Zhuhai Golden Coast WinnerFood Products Limited and the consolidation of Nissin Food VietnamCo., Ltd (“Nissin Vietnam”). Net profit margin improved by 0.9%points year-on-year to 8.6%. The Group has grown profitably for theseventh consecutive year since listing. (Note: Due to the acquisition ofNissin Vietnam, the financial figures f