NUMANS HEALTH FOOD HOLDINGS COMPANY LIMITED

Cash flow Numans Health Food Holdings Company Limited

Equities

2530

KYG6781U1085

Food Processing

Market Closed - Hong Kong S.E. Other stock markets 04:09:05 2026-05-15 am EDT			5-day change	1st Jan Change
0.5300 ^HKD	0.00%		-3.64%	-14.52%

Apr. 30	Numans Health Food Holdings Company Limited Reports Earnings Results for the Full Year Ended December 31, 2025	CI
Apr. 29	Numans Health Food Holdings Company Limited announces Annual dividend, payable on July 10, 2026	CI

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Published financial data: NUMANS HEALTH FOOD HOLDINGS COMPANY LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024
Revenues	338M	367M	427M	277M
Total Revenues	338M	367M	427M	277M
Cost of Goods Sold, Total	96.92M	118M	111M	65.23M
Gross Profit	241M	250M	315M	212M
Selling General & Admin Expenses, Total	79.49M	94.07M	122M	112M
Other Operating Expenses	-3.74M	52.77M	-10.66M	-9.39M
Other Operating Expenses, Total	75.74M	147M	111M	103M
Operating Income	165M	103M	205M	110M
Interest Expense, Total	-117K	-375K	-332K	-259K
Interest And Investment Income	477K	718K	2.19M	3.17M
Net Interest Expenses	360K	343K	1.86M	2.91M
Currency Exchange Gains (Loss)	-458K	50K	1.16M	-1.24M
Other Non Operating Income (Expenses)	-10.72M	-5.95M	-12.95M	-
EBT, Excl. Unusual Items	154M	97.2M	195M	111M
Gain (Loss) On Sale Of Assets	-	-90K	-16K	-8K
Legal Settlements	-	1.31M	60K	183K
Other Unusual Items	-	-	-	-12.1M
EBT, Incl. Unusual Items	154M	98.41M	195M	99.47M
Income Tax Expense	34.46M	10.89M	35.28M	24.57M
Earnings From Continuing Operations	120M	87.52M	159M	74.9M
Net Income to Company	120M	87.52M	159M	74.9M
Net Income - (IS)	120M	87.52M	159M	74.9M
Net Income to Common Incl Extra Items	120M	87.52M	159M	74.9M
Net Income to Common Excl. Extra Items	120M	87.52M	159M	74.9M
Per Share Items
Net EPS - Basic	-	-	-	0.1
Basic EPS - Continuing Operations	-	-	-	0.1
Basic Weighted Average Shares Outstanding	-	-	-	750M
Net EPS - Diluted	-	-	-	0.1
Diluted EPS - Continuing Operations	-	-	-	0.1
Diluted Weighted Average Shares Outstanding	-	-	-	750M
Normalized Basic EPS	-	-	-	0.09
Normalized Diluted EPS	-	-	-	0.09
Dividend Per Share	-	-	-	0.05
Payout Ratio	22.57	5.7	50.21	146.86
Supplemental Items
EBITDA	166M	104M	206M	111M
EBITA	165M	103M	205M	110M
EBIT	165M	103M	205M	110M
EBITDAR	166M	104M	206M	111M
Effective Tax Rate - (Ratio)	22.36	11.07	18.13	24.7
Current Domestic Taxes	34.29M	32.05M	28.95M	14.67M
Total Current Taxes	34.29M	32.05M	28.95M	14.67M
Total Deferred Taxes	162K	-21.16M	6.33M	9.9M
Normalized Net Income	96.33M	60.75M	122M	69.62M
Interest on Long-Term Debt	117K	375K	332K	259K
Supplemental Operating Expense Items
Advertising Expense	25.56M	31.2M	49.74M	-
Selling and Marketing Expenses	63.81M	79M	103M	90.57M
General and Administrative Expenses	15.68M	15.06M	19M	21.37M
Net Rental Expense, Total	15K	38K	74K	74K
Imputed Operating Lease Interest Expense	-	26.29K	29.61K	29.89K
Imputed Operating Lease Depreciation	-	11.71K	44.39K	44.11K

Fiscal Period: December	2021	2022	2023	2024
Assets
Cash And Equivalents	153M	193M	263M	236M
Total Cash And Short Term Investments	153M	193M	263M	236M
Accounts Receivable, Total	59.84M	68.54M	67.41M	61.6M
Other Receivables	751K	1.16M	2.77M	1.84M
Total Receivables	60.59M	69.7M	70.18M	63.44M
Inventory	24.47M	69.36M	62.3M	68.09M
Prepaid Expenses	1.36M	2.5M	2.13M	1.78M
Other Current Assets, Total	40.69M	29.19M	42.07M	26.66M
Total Current Assets	280M	364M	439M	396M
Gross Property Plant And Equipment	23.71M	28.65M	29.05M	29.46M
Accumulated Depreciation	-16.68M	-15.95M	-19.22M	-20.72M
Net Property Plant And Equipment	7.03M	12.7M	9.83M	8.74M
Other Intangibles, Total	-	4.1M	4.1M	4.1M
Deferred Tax Assets Long-Term	2.02M	23.18M	16.85M	6.95M
Total Assets	289M	404M	470M	416M
Liabilities
Accounts Payable, Total	-	843K	-	-
Accrued Expenses, Total	37.49M	33.74M	35M	28.17M
Current Portion of Leases	1.03M	2.78M	2.4M	2.6M
Current Income Taxes Payable	11.32M	14.11M	17.21M	4.04M
Unearned Revenue Current, Total	645K	221K	308K	1.07M
Other Current Liabilities	35.6M	99.97M	1.59M	1.36M
Total Current Liabilities	86.09M	152M	56.52M	37.24M
Long-Term Leases	200K	4.66M	3.42M	1.83M
Total Liabilities	86.29M	156M	59.94M	39.07M
Retained Earnings	207M	243M	403M	368M
Comprehensive Income and Other	-4.24M	3.96M	7.45M	8.99M
Total Common Equity	203M	247M	410M	377M
Total Equity	203M	247M	410M	377M
Total Liabilities And Equity	289M	404M	470M	416M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	-	-	-	1B
ECS Total Common Shares Outstanding	-	-	-	1B
Book Value / Share	-	-	-	0.38
Tangible Book Value	203M	243M	406M	372M
Tangible Book Value Per Share	-	-	-	0.37
Total Debt	1.23M	7.45M	5.83M	4.43M
Net Debt	-151M	-185M	-257M	-231M
Debt Equivalent Oper. Leases	120K	304K	592K	592K
Account Code - Inventory Valuation	-	-	6	6
Inventories - Raw Materials, Total	11.47M	8.48M	9.1M	6.81M
Inventories - Finished Goods, Total	18.91M	102M	116M	83.31M
Buildings, Total	3.3M	3.3M	3.3M	3.3M
Machinery, Total	10.51M	10.51M	10.57M	11.66M
Full Time Employees	-	-	-	44
Accumulated Allowance for Doubtful Accounts (Supple)	2.08M	1.98M	2.15M	1.95M

Fiscal Period: December	2021	2022	2023	2024
Net Income	120M	87.52M	159M	74.9M
Depreciation & Amortization - CF	3.57M	4.81M	4.9M	4.04M
Depreciation & Amortization, Total	3.57M	4.81M	4.9M	4.04M
(Gain) Loss From Sale Of Asset	-	90K	16K	8K
Provision and Write-off of Bad Debts	1.54M	-61K	174K	4K
Other Operating Activities, Total	-8.97M	65.31M	10.28M	-4.76M
Change In Accounts Receivable	-42.7M	-18.85M	6.78M	22.42M
Change In Inventories	9.49M	-86.19M	-27.66M	-6.86M
Change In Accounts Payable	11.39M	-8.32M	-3.27M	-6.28M
Cash from Operations	93.99M	44.31M	151M	83.46M
Capital Expenditure	-996K	-1.2M	-205K	-1.13M
Sale of Property, Plant, and Equipment	-	29K	-	-
Sale (Purchase) of Intangible assets	-	-3.69M	-410K	-
Other Investing Activities, Total	477K	718K	2.19M	3.17M
Cash from Investing	-519K	-4.14M	1.57M	2.04M
Long-Term Debt Repaid, Total	-2.18M	-3.19M	-3.45M	-3.23M
Total Debt Repaid	-2.18M	-3.19M	-3.45M	-3.23M
Common Dividends Paid	-27.01M	-4.99M	-80M	-110M
Common & Preferred Stock Dividends Paid	-27.01M	-4.99M	-80M	-110M
Other Financing Activities, Total	-117K	-375K	-332K	-259K
Cash from Financing	-29.31M	-8.56M	-83.79M	-113M
Foreign Exchange Rate Adjustments	-4.27M	8.57M	1.37M	1.24M
Net Change in Cash	59.9M	40.18M	69.72M	-26.74M
Supplemental Items
Cash Interest Paid	117K	375K	332K	259K
Cash Income Tax Paid (Refund)	49.7M	29.26M	25.85M	27.84M
Levered Free Cash Flow	-	84.09M	31.2M	68.55M
Unlevered Free Cash Flow	-	84.33M	31.41M	68.71M
Change In Net Working Capital	-	-20.18M	101M	2.77M
Net Debt Issued / Repaid	-2.18M	-3.19M	-3.45M	-3.23M

Fiscal Period: December	2021	2022	2023	2024
Profitability
Return on Assets	-	18.55	29.26	15.49
Return on Total Capital	-	28.02	38.12	17.21
Return On Equity %	-	38.92	48.48	19.04
Return on Common Equity	-	38.92	48.48	19.04
Margin Analysis
Gross Profit Margin %	71.29	67.95	73.95	76.49
SG&A Margin	23.54	25.61	28.5	40.34
EBITDA Margin %	49.28	28.39	48.27	39.83
EBITA Margin %	48.86	27.98	47.95	39.54
EBIT Margin %	48.86	27.98	47.95	39.54
Income From Continuing Operations Margin %	35.45	23.83	37.36	26.99
Net Income Margin %	35.45	23.83	37.36	26.99
Net Avail. For Common Margin %	35.45	23.83	37.36	26.99
Normalized Net Income Margin	28.53	16.54	28.51	25.09
Levered Free Cash Flow Margin	-	22.9	7.31	24.7
Unlevered Free Cash Flow Margin	-	22.96	7.36	24.76
Asset Turnover
Asset Turnover	-	1.06	0.98	0.63
Fixed Assets Turnover	-	37.23	37.87	29.9
Receivables Turnover (Average Receivables)	-	5.72	6.27	4.3
Inventory Turnover (Average Inventory)	-	2.51	1.69	1
Short Term Liquidity
Current Ratio	3.25	2.4	7.77	10.63
Quick Ratio	2.48	1.73	5.89	8.04
Operating Cash Flow to Current Liabilities	1.09	0.29	2.66	2.24
Days Sales Outstanding (Average Receivables)	-	63.79	58.17	85.08
Days Outstanding Inventory (Average Inventory)	-	145.49	216.26	365.83
Long Term Solvency
Total Debt/Equity	0.61	3.01	1.42	1.18
Total Debt / Total Capital	0.6	2.92	1.4	1.16
LT Debt/Equity	0.1	1.89	0.84	0.49
Long-Term Debt / Total Capital	0.1	1.83	0.82	0.48
Total Liabilities / Total Assets	29.88	38.74	12.75	9.4
EBIT / Interest Expense	1.41K	274.01	615.99	423.62
EBITDA / Interest Expense	1.44K	286.84	630.77	439.2
(EBITDA - Capex) / Interest Expense	1.43K	283.65	630.15	434.85
Total Debt / EBITDA	0.01	0.07	0.03	0.04
Net Debt / EBITDA	-0.9	-1.72	-1.23	-2.03
Total Debt / (EBITDA - Capex)	0.01	0.07	0.03	0.04
Net Debt / (EBITDA - Capex)	-0.9	-1.74	-1.23	-2.05
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	8.79	16.13	-34.94
Gross Profit, 1 Yr. Growth %	-	3.7	26.38	-35.03
EBITDA, 1 Yr. Growth %	-	-37.32	97.45	-46.33
EBITA, 1 Yr. Growth %	-	-37.7	99.03	-46.35
EBIT, 1 Yr. Growth %	-	-37.7	99.03	-46.35
Earnings From Cont. Operations, 1 Yr. Growth %	-	-26.86	82.06	-52.99
Net Income, 1 Yr. Growth %	-	-26.86	82.06	-52.99
Normalized Net Income, 1 Yr. Growth %	-	-36.94	100.19	-46.32
Diluted EPS Before Extra, 1 Yr. Growth %	-	-	-	-53
Accounts Receivable, 1 Yr. Growth %	-	14.55	-1.65	-8.62
Inventory, 1 Yr. Growth %	-	183.48	-10.19	9.3
Net Property, Plant and Equip., 1 Yr. Growth %	-	80.75	-22.65	-11.09
Total Assets, 1 Yr. Growth %	-	39.74	16.46	-11.58
Tangible Book Value, 1 Yr. Growth %	-	20.05	66.97	-8.27
Common Equity, 1 Yr. Growth %	-	22.08	65.86	-8.18
Cash From Operations, 1 Yr. Growth %	-	-52.86	239.81	-44.57
Capital Expenditures, 1 Yr. Growth %	-	20.08	-82.86	450.73
Levered Free Cash Flow, 1 Yr. Growth %	-	-	-62.9	119.71
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-	-62.76	118.78
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	12.4	-13.08
Gross Profit, 2 Yr. CAGR %	-	-	14.48	-7.78
EBITDA, 2 Yr. CAGR %	-	-	11.25	2.95
EBITA, 2 Yr. CAGR %	-	-	11.35	3.33
EBIT, 2 Yr. CAGR %	-	-	11.35	3.33
Earnings From Cont. Operations, 2 Yr. CAGR %	-	-	15.39	-7.49
Net Income, 2 Yr. CAGR %	-	-	15.39	-7.49
Normalized Net Income, 2 Yr. CAGR %	-	-	12.36	7.05
Accounts Receivable, 2 Yr. CAGR %	-	-	6.14	-5.2
Inventory, 2 Yr. CAGR %	-	-	59.56	-0.92
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-	18.24	-17.07
Total Assets, 2 Yr. CAGR %	-	-	27.57	1.48
Tangible Book Value, 2 Yr. CAGR %	-	-	41.58	23.76
Common Equity, 2 Yr. CAGR %	-	-	42.3	23.4
Cash From Operations, 2 Yr. CAGR %	-	-	26.57	37.25
Capital Expenditures, 2 Yr. CAGR %	-	-	-54.63	-2.84
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	-	-9.71
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	-	-9.73
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	-	-6.33
Gross Profit, 3 Yr. CAGR %	-	-	-	-4.1
EBITDA, 3 Yr. CAGR %	-	-	-	-12.75
EBITA, 3 Yr. CAGR %	-	-	-	-12.71
EBIT, 3 Yr. CAGR %	-	-	-	-12.71
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	-	-14.46
Net Income, 3 Yr. CAGR %	-	-	-	-14.46
Normalized Net Income, 3 Yr. CAGR %	-	-	-	-10.26
Accounts Receivable, 3 Yr. CAGR %	-	-	-	0.97
Inventory, 3 Yr. CAGR %	-	-	-	40.66
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	-	7.52
Total Assets, 3 Yr. CAGR %	-	-	-	12.9
Tangible Book Value, 3 Yr. CAGR %	-	-	-	22.51
Common Equity, 3 Yr. CAGR %	-	-	-	22.96
Cash From Operations, 3 Yr. CAGR %	-	-	-	-3.88
Capital Expenditures, 3 Yr. CAGR %	-	-	-	4.27