2897 日清食HD 2020-08-05 13:15:00
2021年3月期 第1四半期 決算補足資料 [pdf]

                                                                                                                                                                                          2020/8/5
                                                                                                                                                                             IR   (2897       1       )
                                                                                                                                    NISSIN FOODS HOLDINGS CO., LTD. IR Office (TSE 2897)


                                                                        2021 3         1
                                                                      FY 3/2021 1Q Financial Supplemental Data
                                                                                                                                                                                              Page

                                                                                                     Consolidated Statements of Income
    1. 2020        3        1Q           2021       3            1Q                                    1. Financial Summary Results of FY 3/2020 1Q vs. FY 3/2021 1Q                              1
    2. 2019        3                 2020      3                                                       2. Financial Summary Results of FY 3/2019 vs. FY 3/2020                                    1
    3. 2020        3                 2021      3                                                       3. Financial Summary of FY 3/2020 Results vs. FY 3/2021 Plan                               1
    4.                                                                                                 4. Consolidated Statements of Income                                                       2
                                                                                                     Financial Results by Segment
    1                                                                                                  1. Yearly Revenue by Segment                                                               3
    2.                                                                                                 2. Yearly Operating Profit and Operating Profit Margin by Segment                          3
    3                                                                                                  3. Quarterly Revenue by Segment                                                            4
    4.                                                                                                 4. Quarterly Operating Profit by Segment                                                   4
                                                                                                     Major Factors for Difference in Operating Profit (Non-recurring Income and Expenses)
    1. 2020        3        1Q           2021       3            1Q                                    1. Differences in Operating Profit of FY 3/2020 1Q vs. FY 3/2021 1Q                        5
    2. 2020        3                 2021      3                                                       2. Differences in Operating Profit of FY 3/2020 Results vs. FY 3/2021 Plan                 5
    3. 2021        3                                                                                   3. Major Factors for Non-recurring Income and Expenses of FY 3/2021 (Quarterly)            6
    4. 2020        3                                                                                   4. Major Factors for Non-recurring Income and Expenses of FY 3/2020 (Quarterly)            6
                                                                                                     Factors of Changes in Operating Profit
    2021       3                                                                                       Changes in Operating Profit of FY 3/2021(Quarterly Results and Yearly Plan)                7
                                                                                                     Exchange Rates and Foreign Exchange Impact
    1.                                                                                                 1. Assumed Exchange Rates                                                                  8
    2.                                                                                                 2. Exchange Rates                                                                          8
    3.                                                                                                 3. Results of Overseas Businesses excluding Foreign Exchange Impact                        9
                                                                                                     Results of Associates Accounted for using the Equity Method                               10
                                    2016       3                                                     Main New Consolidated Companies (From FY 3/2016)                                          10
                                             2016       3                                            Main Changes of Investment Ratios (From FY 3/2016)                                        10
                                                                                                     Consolidated Statements of Financial Position (Quarterly)                                11
                                                                         (         )                 Consolidated Statements of Income and Consolidated Cash Flows (Quarterly)
    1.                                                                                                 1. Consolidated Statements of Income                                                    12
    2.                                                                                                 2. Consolidated Cash Flows                                                              12
                       2020                                                                          Medium-Term Business Plan 2021 Digest                                                     13
                                                                                                     Yearly Summary of Selected Data
    1.                        2018       3     -                                                       1. Summary of Selected Data (FY 3/2018-)                                                15
    2.                        J-GAAP         -2018          3                                          2. Summary of Selected Data (J-GAAP) (-FY 3/2018)                                       17
                                                                                                     Historical Data
    1.                                                                                                 1. Operating Profit and Adjusted Operating Profit                                       19
    2.                                                                       EPS                       2. Profit Attributable to Owners of the Parent and (Adjusted) EPS                       19
    3.                                                                                    (ROE)        3. Equity Attributable to Owners of Parent and ROE                                      19
    4.                                                                                                 4. Capex, Depreciation and Amortization                                                 20
    5.                                                                                                 5. Cash Dividends per Share and Payout Ratio                                            20
    6.                             PER                                                                 6. Market Capitalization of the year-end and PER                                        20
                                                                                                     Worldwide Network of the NISSIN FOODS Group                                               21
IR                         2021    3                                                                 IR News (FY 3/2021)                                                                       22
                       4                                                                             Monthly Year-on-Year Sales Amount Growth Rates for 4 Major Domestic Companies
    1. 2021        3                                                                                   1. YoY Change in Sales Amount (FY 3/2020 vs. FY 3/2021)                                23
    2. 2020        3                                                                                   2. YoY Change in Sales Amount (FY 3/2019 vs. FY 3/2020)                                23
                                                                                                     Bag-type and Cup-type Instant Noodles Production in Japan                                 24
                                                                                                     Average Price incl. Tax of Mainstay Products at Mass Merchandise Stores                   24
                                                                                                     Volume and Amount of Instant Noodles Production in Japan                                  25
                                             ) (CY2013-CY2019                                        Global Demand for Instant Noodles (by Region) (CY2013-CY2019                              26
                                                                                                     Market Data of Domestic Businesses                                                        27
*FY 3/2021             2020    4     1        2021          3    31            / FY 3/2021 is between April 1, 2020 and March 31, 2021.
*2019      3           1Q      IFRS                             / The company has applied IFRS from the 1Q of FY 3/2019.
*                                                                                            / Figures are calculated based on thousand yen and rounded down to the nearest million yen.
*FY (Fiscal Year), CY (Calendar Year).
                        / Consolidated Statements of Income

1. 2020    3       1Q        2021    3      1Q       / Financial Summary Results of FY 3/2020 1Q vs. FY 3/2021 1Q
                                                                                                                                   / Mil. Yen
                                                      FY 3/2020            FY 3/2021
                                                          1Q                   1Q
                                                                                             Changes in Amount Changes in Ratio
                                                         / Results            / Results

          / Revenue                                       105,894               120,561                 14,666                      13.9%

          / Operating profit                                 8,627               17,452                   8,825                    102.3%

Profit attributable to owners of the parent                  5,800               12,095                   6,294                    108.5%

2. 2019    3              2020   3              / Financial Summary Results of FY 3/2019 vs. FY 3/2020
                                                                                                                                   / Mil. Yen
                                                      FY 3/2019            FY 3/2020
                                                         / Results            / Results      Changes in Amount Changes in Ratio

          / Revenue                                       450,984               468,879                 17,894                       4.0%

          / Operating profit                                28,967               41,252                 12,285                      42.4%

Profit attributable to owners of the parent                 19,356               29,316                   9,960                     51.5%

ROE (%)                                                         5.9                    9.0                    3.1                          -

EPS (     / Yen)                                             185.8                 281.4                    95.6                           -

        EPS / Adjusted EPS (         / Yen)*1                225.0                 278.0                    53.0                           -

3. 2020    3              2021   3              / Financial Summary of FY 3/2020 Results vs. FY 3/2021 Plan
                                                                                                                                   / Mil. Yen
                                                      FY 3/2020            FY 3/2021
                                                         / Results             / Plan        Changes in Amount Changes in Ratio

          / Revenue                                       468,879               486,000                 17,120                       3.7%

          / Operating profit                                41,252               43,500                   2,247                      5.4%

Profit attributable to owners of the parent                 29,316               30,500                   1,183                      4.0%

ROE (%)                                                         9.0                    9.0                    0.0                          -

EPS (     / Yen)                                             281.4                    293                      12                          -

        EPS / Adjusted EPS (         / Yen)*1                278.0                    281                          3                       -

*1         EPS               ±                                                          ÷                      (               )
*1   Adjusted EPS (Operating profit ± Other income,expenses Income tax expense - Profit attributable to non-controlling interests) /
     Average number of shares outstanding (excluding treasury shares)




                                                                      1
4.                     / Consolidated Statements of Income
                                                                                                                       / Mil. Yen
                                                   FY 3/2020                    FY 3/2021
                                                       1Q                           1Q                               / YoY
                                                      / Results                    / Results

                                                           Ratio to                     Ratio to       Changes in    Changes in
                                              Amount                       Amount
                                                           Revenue                      Revenue         Amount         Ratio


Revenue
                                              105,894         100.0%       120,561         100.0%         14,666         13.9%


Cost of sales
                                               68,715             64.9%     75,318             62.5%       6,603             9.6%


Gross profit
                                               37,178             35.1%     45,242             37.5%       8,063         21.7%


     Promotional expenses
                                                2,714              2.6%      2,288             1.9%         (426)      (15.7%)


     Advertising expenses
                                                3,488              3.3%      2,496             2.1%         (991)      (28.4%)


     Distribution expenses
                                                8,585              8.1%      9,805             8.1%        1,220         14.2%


     General and administrative expenses
                                               15,355             14.5%     15,030             12.5%        (324)        (2.1%)


 Total selling, general and administrative     30,142             28.5%     29,620             24.6%        (521)        (1.7%)
 expenses

 Gain on investments accounted for              1,003              0.9%      1,449             1.2%          445         44.4%
 using the equity method


 Other income
                                                  688              0.7%        568             0.5%         (119)      (17.4%)


 Other expenses
                                                  102              0.1%        188             0.2%            85        84.0%


Operating profit
                                                 8,627             8.1%      17,452            14.5%        8,825       102.3%


 Finance income
                                                 1,007             1.0%         799            0.7%         (208)      (20.7%)


 Finance costs
                                                   342             0.3%         271            0.2%           (71)     (20.8%)


Profit before tax                               9,292              8.8%     17,979             14.9%       8,687         93.5%


 Income tax expense                             3,132              3.0%      5,161             4.3%        2,028         64.8%


Profit                                          6,159              5.8%     12,818             10.6%       6,658        108.1%

 Profit attributable to non-controlling           359              0.3%        723             0.6%          364        101.3%
 interests


Profit attributable to owners of the parent     5,800              5.5%     12,095             10.0%       6,294        108.5%


Comprehensive income                           (2,778)            (2.6%)    21,966             18.2%      24,745                  -




                                                                  2
                       / Financial Results by Segment

1                                       / Yearly Revenue by Segment                                                                                                             / Mil. Yen
                                                                                                                                                      FY 3/20            Results
                                                                                           FY 3/19 vs FY 3/20
                                             FY 3/2019            FY 3/2020                                                     FY 3/2021             vs FY 3/21           Plan
                     / Revenue
                                                / Results            / Results                                                      / Plan
                                                                                   Changes in Amount     Changes in Ratio                        Changes in Amount     Changes in Ratio


NISSIN FOOD PRODUCTS
                                                193,256              201,314                 8,058                  4.2%           206,000                 4,685                 2.3%

MYOJO FOODS
                                                  32,882               36,532                3,650                11.1%             36,540                       7               0.0%

Chilled and frozen foods
                                                  55,424               57,306                1,882                  3.4%            59,500                 2,193                 3.8%

                                                  42,204               41,934                   (269)            (0.6%)             44,500                 2,565                 6.1%
Confectionery and beverages *1
                                                    4,178                4,105                   (72)            (1.7%)               3,460                 (645)            (15.7%)
Domestic others*1,2

               Domestic
                                                327,945              341,194               13,248                   4.0%           350,000                 8,805                 2.6%

The Americas
                                                  63,425               65,922                2,496                  3.9%            68,000                 2,077                 3.2%

                                                  41,447               43,083                1,635                  3.9%            47,000                 3,916                 9.1%
China (incl. H.K.)*3
                                                  11,378               11,250                   (127)            (1.1%)             13,500                 2,249               20.0%
Asia*1
EMEA
                                                    6,787                7,429                  641                 9.5%              7,500                    70                1.0%
EMEA*1

               Overseas
                                                123,038              127,684                 4,645                  3.8%           136,000                 8,315                 6.5%

              Group total
                                                450,984              468,879               17,894                   4.0%           486,000               17,120                  3.7%

2.                                                   / Yearly Operating Profit and Operating Profit Margin by Segment
                                             / Upper: Operating Profit, Lower: Operating Profit Margin                                                                          / Mil. Yen
                                                                                                                                                      FY 3/20            Results
                                                                                           FY 3/19 vs FY 3/20
                                             FY 3/2019            FY 3/2020                                                     FY 3/2021             vs FY 3/21           Plan
                 / Operating profit
                                                / Results            / Results                                                      / Plan
                                                                                   Changes in Amount     Changes in Ratio                        Changes in Amount     Changes in Ratio

                                                  23,699               27,573               3,873                 16.3%             28,000                  426                  1.5%
NISSIN FOOD PRODUCTS                               12.3%                13.7%                 1.4%                                   13.6%                (0.1%)
                                                   2,041                2,193                 151                   7.4%             2,200                     6                 0.3%
MYOJO FOODS                                          6.2%                6.0%               (0.2%)                                    6.0%                  0.0%
                                                   1,534                1,410                (124)               (8.1%)              1,700                  289                20.5%
Chilled and frozen foods                             2.8%                2.5%               (0.3%)                                    2.9%                  0.4%
                                                   2,468                2,193                (274)              (11.1%)              2,400                  206                  9.4%
Confectionery and beverages *1,4                     5.8%                5.2%               (0.6%)                                    5.4%                  0.2%
                                                   6,509                  956              (5,553)              (85.3%)              1,150                  193                20.3%
Domestic others*1,2                               155.8%                23.3%            (132.5%)                                    33.2%                  9.9%
                                                  36,253               34,327              (1,926)               (5.3%)             35,450                1,122                  3.3%
               Domestic                            11.1%                10.1%               (1.0%)                                   10.1%                  0.1%
                                                  (5,234)               4,080               9,315                           -        4,300                  219                  5.4%
The Americas                                       (8.3%)                6.2%               14.4%                                     6.3%                  0.1%
                                                   3,843                4,865               1,022                 26.6%              4,900                    34                 0.7%
China (incl. H.K.)*3                                 9.3%               11.3%                 2.0%                                   10.4%                (0.9%)
                                                   1,822                2,397                 575                 31.6%              3,400                1,002                41.8%
Asia*1,4                                           16.0%                21.3%                 5.3%                                   25.2%                  3.9%
EMEA                                                 630                1,071                 441                 70.0%              1,400                  328                30.6%
EMEA*1,4                                             9.3%               14.4%                 5.1%                                   18.7%                  4.2%
                                                   1,062               12,416              11,354            1,069.0%               14,000                1,583                12.8%
               Overseas                              0.9%                9.7%                 8.9%                                   10.3%                  0.6%
                                                   (3,119)                (100)              3,019                          -             (50)                 50                         -
Other reconciliations *5

                                                   (5,227)             (5,389)                  (162)                       -        (5,900)                (510)                         -
Group expenses*5
                                                  28,967               41,252              12,285                 42.4%             43,500                 2,247                 5.4%
              Group total                           6.4%                 8.8%                2.4%                                     9.0%                  0.2%
*1
*2
*3
*3
*4 IFRS
*5
*1   These are included in "Others" in the "Segment Information" of Summary of Consolidated Financial Statements.
*2   "Domestic others" includes NISSIN FOODS HOLDINGS and NISSIN ASSET MANAGEMENT, etc.
*3   The business plan for China segment specifies targets set solely by NISSIN FOODS HOLDINGS.
*3   The results in China (including H.K.) are based on the consolidation policy of NISSIN FOODS HOLDINGS. Disclosure may differ from that of NISSIN FOODS CO.,LTD. (located in H.K.).
*4   Gain and loss on investments accounted for using the equity method is included in IFRS.
*5   These are included in "Reconciliations" in Summary of Consolidated Financial Statements.




                                                                                            3
3                                                / Quarterly Revenue by Segment
                                                                                                                                                                                                                        / Mil. Yen
                                                FY 3/2020                                      FY 3/2021                               FY 3/2020 vs FY 3/2021               / Change in Amount & Change in Ratio
       Revenue               1Q        2Q          3Q        4Q        FY        1Q       2Q      3Q       4Q       FY             1Q                   2Q               3Q                  4Q                    FY

NISSIN FOOD                 43,414    49,050     58,304     50,544 201,314      48,063                           48,063       4,648      10.7%                                                             4,648         10.7%
PRODUCTS


MYOJO FOODS
                             8,391     8,705      9,862      9,573    36,532     9,659                              9,659     1,267      15.1%                                                             1,267         15.1%


Chilled and frozen          13,568    14,353     14,986     14,397    57,306    15,704                           15,704       2,135      15.7%                                                             2,135         15.7%
foods


Confectionery and           10,517     9,955     10,434     11,027    41,934    11,992                           11,992       1,474      14.0%                                                             1,474         14.0%
beverages*1


                    *1,2      977      1,087      1,121       919      4,105      792                                792       (185) (18.9%)                                                                (185) (18.9%)
Domestic others



       Domestic
                            76,870    83,151     94,709     86,462 341,194      86,211                           86,211       9,341      12.2%                                                             9,341         12.2%



The Americas
                            15,128    16,440     16,923     17,429    65,922    17,743                           17,743       2,614      17.3%                                                             2,614         17.3%


                    *3       9,635    11,332     10,184     11,931    43,083    11,512                           11,512       1,877      19.5%                                                             1,877         19.5%
China (incl. H.K.)


      *1                     2,737     2,873      2,857      2,782    11,250     2,954                              2,954      217        7.9%                                                               217           7.9%
Asia

EMEA
     *1                      1,522     1,668      2,009      2,229     7,429     2,138                              2,138      616       40.5%                                                               616         40.5%
EMEA



       Overseas
                            29,023    32,314     31,974     34,371 127,684      34,349                           34,349       5,325      18.3%                                                             5,325         18.3%



      Group total
                           105,894 115,466 126,683 120,834 468,879 120,561                                      120,561      14,666      13.9%                                                           14,666          13.9%


4.                                              / Quarterly Operating Profit by Segment
                                                                                                                                                                                                                        / Mil. Yen
                                                FY 3/2020                                      FY 3/2021                               FY 3/2020 vs FY 3/2021               / Change in Amount & Change in Ratio
    Operating profit         1Q        2Q          3Q        4Q        FY        1Q       2Q      3Q       4Q       FY             1Q                   2Q               3Q                  4Q                    FY

NISSIN FOOD                  4,668     7,068     10,676      5,161    27,573     8,730                              8,730     4,062      87.0%                                                             4,062         87.0%
PRODUCTS


MYOJO FOODS
                              612       719       1,093       (232)    2,193     1,610                              1,610      997      162.7%                                                               997        162.7%


Chilled and frozen            723       297         460        (70)    1,410     1,566                              1,566      843      116.6%                                                               843        116.6%
foods


Confectionery and             594       525         458       614      2,193     1,327                              1,327      733      123.5%                                                               733        123.5%
beverages*1,4


                    *1,2      256       232         769       (302)     956       234                                234        (22)    (8.8%)                                                               (22)        (8.8%)
Domestic others



       Domestic
                             6,855     8,843     13,458      5,170    34,327    13,468                           13,468       6,613      96.5%                                                             6,613         96.5%



The Americas
                             1,396     1,006      1,212       465      4,080     1,910                              1,910      514       36.8%                                                               514         36.8%


                    *3        839      1,451        748      1,826     4,865     1,607                              1,607      768       91.6%                                                               768         91.6%
China (incl. H.K.)


                              836       921         948       (308)    2,397     1,245                              1,245      409       49.0%                                                               409         49.0%
Asia*1,4

EMEA
     *1,4                     160       237         779       (106)    1,071      718                                718       557      347.2%                                                               557        347.2%
EMEA



       Overseas
                             3,232     3,617      3,689      1,877    12,416     5,482                              5,482     2,250      69.6%                                                             2,250         69.6%


Other                         (113)      (18)        11        20       (100)      (37)                               (37)      75            -                                                               75                -
               *5
reconciliations


                    *5      (1,347)   (1,347)     (1,347)   (1,347)   (5,389)   (1,461)                          (1,461)       (113)          -                                                             (113)               -
Group expenses



      Group total
                             8,627    11,094     15,811      5,719    41,252    17,452                           17,452       8,825     102.3%                                                             8,825        102.3%


*1
*2
*3
*3
*4 IFRS
*5

*1   These are included in "Others" in the "Segment Information" of Summary of Consolidated Financial Statements.
*2   "Domestic others" includes NISSIN FOODS HOLDINGS and NISSIN ASSET MANAGEMENT, etc.
*3   The business plan for China segment specifies targets set solely by NISSIN FOODS HOLDINGS.
*3   The results in China (including H.K.) are based on the consolidation policy of NISSIN FOODS HOLDINGS. Disclosure may differ from that of NISSIN FOODS CO.,LTD. (located in H.K.).
*4   Gain and loss on investments accounted for using the equity method is included in IFRS.
*5   These are included in "Reconciliations" in Summary of Consolidated Financial Statements.




                                                                                                                4
                                                               / Major Factors for Difference in Operating Profit (Non-recurring Income and Expenses)

1. 2020 3            1Q       2021 3         1Q                         / Differences in Operating Profit of FY 3/2020 1Q vs. FY 3/2021 1Q
                                                                                                                                                                                          / Mil. Yen

                                     FY 3/2020       FY 3/2021
                                                                                           Difference in Non-
                                         1Q              1Q             Difference in
                                                                                           recurring Income                Main Items of Non-recurring Income and Expenses
                                        / Results       / Results      Operating Profit
                                                                                             and Expenses


                                            4,668           8,730                4,062                   (14)
NISSIN FOOD PRODUCTS

                                              612           1,610                  997                   10
MYOJO FOODS
                                                                                                                FY3/2020                   462 / Impact of liquidation of associate 462
                                              723           1,566                  843                  (145)
Chilled and frozen foods                                                                                        FY3/2021                   320 / Impact of liquidation of associate 320


Confectionery and beverages
                                              594           1,327                  733                     0

                                              256             234                   (22)                 (92)
Domestic others

                                            6,855         13,468                 6,613                  (242)
            Domestic

                                            1,396           1,910                  514                   (24)
The Americas


China (incl. H.K.)
                                              839           1,607                  768                   45

                                              836           1,245                  409                   22
Asia
EMEA
                                              160             718                  557                   (18)
EMEA

                                            3,232           5,482                2,250                   25
            Overseas


Other reconciliations
                                             (113)             (37)                  75                  11


Group expenses
                                           (1,347)         (1,461)                (113)                    -
                                            8,627         17,452                 8,825                  (205)
         Operating profit


2. 2020 3                   2021 3                                / Differences in Operating Profit of FY 3/2020 Results vs. FY 3/2021 Plan
                                                                                                                                                                                          / Mil. Yen

                                     FY 3/2020       FY 3/2021                             Difference in Non-
                                                                        Difference in
                                        / Results        / Plan                            recurring Income                Main Items of Non-recurring Income and Expenses
                                                                       Operating Profit
                                                                                             and Expenses


NISSIN FOOD PRODUCTS
                                                          28,000                   426                   (63)

                                            2,193           2,200                     6                 221
MYOJO FOODS
                                                                                                                FY3/2020                   462 / Impact of liquidation of associate 462
                                            1,410           1,700                  289                  (128)
Chilled and frozen foods                                                                                        FY3/2021                   300 / Impact of liquidation of associate 300


Confectionery and beverages
                                            2,193           2,400                  206                   13


Domestic others
                                              956           1,150                  193                  656 FY 3/2020            355    / Impairment loss of property (355), etc.


                                          34,327          35,450                 1,122                  699
            Domestic

                                            4,080           4,300                  219                   64
The Americas

                                            4,865           4,900                    34                  (38)
China (incl. H.K.)


Asia
                                            2,397           3,400                1,002                  758 FY 3/2020            657 / Impairment loss of property (657)

EMEA
                                            1,071           1,400                  328                   (66)
EMEA

                                          12,416          14,000                 1,583                  717
            Overseas

                                             (100)             (50)                  50                 108
Other reconciliations


Group expenses
                                           (5,389)         (5,900)                (510)                    -
                                          41,252          43,500                 2,247                 1,525
         Operating profit


*                                                        / "()" presents loss in "Main Items of Non-recurring Income and Expenses".




                                                                                                   5
3. 2021    3                                    / Major Factors for Non-recurring Income and Expenses of FY 3/2021 (Quarterly)
                                                                                                                                                                   / Mil. Yen
                                                        FY 3/2021
                                    1Q         2Q          3Q        4Q          FY              Main Items of Non-recurring Income and Expenses

NISSIN FOOD PRODUCTS                 29                                           29


MYOJO FOODS                          25                                           25


Chilled and frozen foods            311                                          311        1Q                      320 / Impact of liquidation of associate 320



Confectionery and beverages          12                                           12


Domestic others                      (74)                                         (74)


               Domestic             304                                          304


The Americas                             4                                            4


China (incl. H.K.)                   70                                           70


Asia                                 28                                           28

EMEA
EMEA
                                     (22)                                         (22)


               Overseas              81                                           81


Other reconciliations                    (5)                                          (5)


Non-recurring income and expenses   380                                          380

4. 2020    3                                    / Major Factors for Non-recurring Income and Expenses of FY 3/2020 (Quarterly)
                                                                                                                                                                   / Mil. Yen
                                                        FY 3/2020
                                    1Q         2Q          3Q        4Q          FY              Main Items of Non-recurring Income and Expenses

NISSIN FOOD PRODUCTS                 44             0       (33)       45         55

MYOJO FOODS                          14         22           44      (242)       (161)

Chilled and frozen foods            456             1        (2)      (56)       398        1Q                     462 / Impact of liquidation of associate 462



Confectionery and beverages          12         23           13       (40)            8

Domestic others                      18        (340)         30      (331)       (623)      2Q          355 / Impairment loss of property (355)



               Domestic             547        (294)         51      (625)       (321)

The Americas                         28         44            1      (121)        (47)

China (incl. H.K.)                   25         76           13        69        184

Asia                                     5          4        15      (764)       (738)      4Q          657 / Impairment loss of property (657)


EMEA
EMEA
                                         (3)    (22)         22       (33)        (36)

               Overseas              56        102           53      (850)       (637)

Other reconciliations                (16)       (26)        (55)      (27)       (125)

Non-recurring income and expenses   586        (218)         49     (1,502) (1,084)




                                                                             6
                                / Factors of Changes in Operating Profit

2021 3                                                           / Changes in Operating Profit of FY 3/2021(Quarterly Results and Yearly Plan)
                                                                                                                                                                          / Mil. Yen
                                                                                                                                                                      FY 3/2021
                                                                         1Q                 2Q              3Q                4Q              Total
                                                                                                                                                                          / Plan
                                              Domestic                    6,855                                                                 6,855                   34,327
FY 3/2020                                     Overseas                    3,232                                                                 3,232                   12,416
Operating profit                               Reconciliations*2         (1,460)                                                               (1,460)                  (5,490)
                                              Total                       8,627                                                                 8,627                   41,252
            / Marginal profit*1,3
                                              Domestic                    4,604                                                                 4,604                     3,036
                                              Overseas                    1,476                                                                 1,476                     1,585
     Revenue                                   Reconciliations*2            382                                                                   382                       573
                                              Total                       6,463                                                                 6,463                     5,196
                                              Domestic                    1,057                                                                 1,057                      (952)
                                              Overseas                      505                                                                   505                      (709)
     Cost of goods sold ratio                  Reconciliations*2           (496)                                                                 (496)                     (598)
                                              Total                       1,066                                                                 1,066                    (2,260)
                                              Domestic                     (402)                                                                 (402)                   (1,273)
                                              Overseas                       61                                                                    61                      (457)
     Distribution cost ratio                   Reconciliations*2            (33)                                                                  (33)                     (117)
                                              Total                        (375)                                                                 (375)                   (1,849)
         / Fixed expenses
                                              Domestic                      (98)                                                                  (98)                     (207)
                                              Overseas                      (50)                                                                  (50)                      (42)
     Depreciation and
     amortization                              Reconciliations*2              2                                                                     2                         4
                                              Total                        (146)                                                                 (146)                     (245)
                                              Domestic                    1,000                                                                 1,000                       133
                                              Overseas                       (8)                                                                   (8)                     (105)
     Advertising expenses                      Reconciliations*2              -                                                                      -                         -
                                              Total                         992                                                                   992                        28
                                              Domestic                      696                                                                   696                      (313)
                                              Overseas                     (206)                                                                 (206)                      279
     General and administrative
     expenses                                  Reconciliations*2             94                                                                    94                      (430)
                                              Total                         585                                                                   585                      (464)
         / Others
                                              Domestic                       (1)                                                                  (1)                        0
     Gain(loss)on investments                 Overseas                      447                                                                  447                       315
     accounted for using the                   Reconciliations*2              -                                                                     -                         -
     equity method
                                              Total                         446                                                                  446                       315
                                              Domestic                     (242)                                                                (242)                      699
                                              Overseas                       25                                                                   25                       717
     Other income and losses                   Reconciliations*2             11                                                                   11                       108
                                              Total                        (205)                                                                (205)                    1,525
                                              Domestic                    6,613                                                                6,613                     1,122
                                              Overseas                    2,250                                                                2,250                     1,583
Changes in operating profit                    Reconciliations*2            (38)                                                                 (38)                     (459)
                                              Total                       8,825                                                                8,825                     2,247
                                              Domestic                   13,468                                                               13,468                    35,450
FY 3/2021                                     Overseas                    5,482                                                                5,482                    14,000
Operating profit                               Reconciliations*2         (1,499)                                                              (1,499)                   (5,950)
                                              Total                      17,452                                                               17,452                    43,500

*1

                 (               ×                    )


*2                                                                                      (          )
*3                                                    2020 3         2

*1 The analysis of marginal profit is based on the amount obtained by adding selling expenses to revenue.
   [Method of calculating increase/decrease factors]
   1. Marginal profit = (Revenue in the current fiscal year x Ratio of revenue in the previous fiscal year) – Expenses in the current fiscal year
   2. Fixed expenses = Expenses in the previous fiscal year – Expenses in the current fiscal year
   3. Others = Results in the previous fiscal year – Results in the current fiscal year
*2 The analysis is made based on comparison using the rate from the previous fiscal year, variable costs in increase/decrease factors in each segment and subtotals
    (domestic and overseas) and grand totals are not in accord. Therefore, reconciliations are used.
*3 From the 2Q of FY 3/2020, the calculation method has been changed in order to more accurately express the impact of price revisions.




                                                                                       7
                                 / Exchange Rates and Foreign Exchange Impact
                              / Assumed Exchange Rates
                                                                                                                                                     / Yen
                                                                             / Each rate is an average rate calculated based on daily rates for the period.
                                                                                                                                             FY 3/2021
                  / Country                  FY 3/2015      FY 3/2016      FY 3/2017        FY 3/2018       FY 3/2019       FY 3/2020
                                  Currency
                                                                                                                                              Assumed
            / Consolidated Subsidiaries

                  the U.S.
                                    USD         109.93         120.14           108.38         110.85           110.91           108.74          107.00
    The
                  Mexico
                                    MXN            8.01           7.26            5.64             5.99            5.74             5.61             5.70
    Americas
                  Brazil
                                     BRL          44.57          30.60           32.93           34.47            29.34           26.52            26.00

                  Hong Kong
                                    HKD           13.65          15.49           13.97           14.20            14.14           13.91            14.00
    China
                  China
                                    CNY           17.19          18.85           16.11           16.75            16.54           15.60            15.59

                  Singapore
                                    SGD           83.51          88.10           78.75           81.74            81.69           79.28            80.00

                  India
                                     INR           1.75           1.90            1.63             1.73            1.60             1.55             1.60

    Asia          Thailand
                                    THB            3.26           3.54            3.09             3.31            3.43             3.52             3.50

                  Vietnam
                                    VND        0.00499        0.00553          0.00487        0.00488         0.00479          0.00468          0.00480

                  Indonesia
                                     IDR                                       0.00820        0.00840         0.00780          0.00770          0.00790
    EMEA          Europe
                                    EUR            140.42         134.31        120.33         129.70           128.41           120.82          121.00
                / Associates Accounted for using the Equity Method

    Asia          Philippines
                                    PHP                           2.68            2.31             2.25            2.11             2.12             2.10
    EMEA
                  Russia
                                    RUB            2.79           2.00            1.63             1.93            1.77             1.69             1.65

2                         / Exchange Rates
                                                                                                                                                    / Yen
                                             FY 3/2015      FY 3/2016      FY 3/2017       FY 3/2018        FY 3/2019        FY 3/2020       FY 3/2021
                  / Country
                                  Currency      1Q             1Q             1Q              1Q               1Q               1Q              1Q
            / Consolidated Subsidiaries

                  the U.S.
                                    USD         102.16         121.36           108.14         111.09           109.07           109.90          107.62
    The
                  Mexico
                                    MXN            7.87           7.93            5.98             5.99            5.63             5.75             4.63
    Americas
                  Brazil
                                     BRL          45.83          39.50           30.81           34.58            30.29           28.06            20.00

                  Hong Kong
                                    HKD           13.25          15.66           13.94           14.27            13.90           14.02            13.89
    China
                  China
                                    CNY           16.90          19.56           16.53           16.21            17.13           16.07            15.17

                  Singapore
                                    SGD           81.00          87.81           82.21           79.79            81.79           80.61            76.21

                  India
                                     INR           1.68           1.93            1.63             1.74            1.64             1.59             1.43

    Asia          Thailand
                                    THB            3.15           3.65            3.24             3.24            3.44             3.48             3.37

                  Vietnam
                                    VND        0.00487        0.00557          0.00516        0.00489         0.00479          0.00472          0.00461

                  Indonesia
                                     IDR                                       0.00850        0.00850         0.00800          0.00770          0.00730
    EMEA          Europe
                                    EUR            140.79         134.18        127.23         122.19           130.06           123.49          118.48
                / Associates Accounted for using the Equity Method

                                    PHP                           2.71            2.46             2.29            2.12             2.12             2.16
    Asia          Philippines

    EMEA
                  Russia
                                    RUB            2.94           1.90            1.55             1.94            1.91             1.68             1.65




                                                                           8
3                                                   / Results of Overseas Businesses excluding Foreign Exchange Impact
                                                                                                                                                   / Mil. Yen
                                        FY 3/2020     FY 3/2021                    / YoY                           FY 3/2021                    / YoY
                                           1Q            1Q                                                            1Q
                                                                                                                      (        )
                                                                                                   FX Impact
                                        Results*1      Results*1     Changes in    Changes in                       Results        Changes in   Changes in
                                                                      Amount         Ratio                        (Disclosed)
                                                                                                                              *2    Amount        Ratio

           / Revenue

             / The Americas                15,128        20,600          5,471         36.2%          (2,856)         17,743           2,614        17.3%

             / China (incl. H.K.)           9,635        11,963          2,328         24.2%            (450)         11,512           1,877        19.5%

               / Asia                       2,737         3,141              403       14.8%            (186)           2,954            217            7.9%

    EMEA       / EMEA                       1,522         2,229              707       46.5%              (90)          2,138            616        40.5%

                  / Revenue                29,023        37,934          8,910         30.7%          (3,584)         34,349           5,325        18.3%

           / Operating Profit

             / The Americas                 1,396         2,374              977       70.0%            (463)           1,910            514        36.8%

             / China (incl. H.K.)             839         1,665              826       98.5%              (58)          1,607            768        91.6%

               / Asia                         836         1,249              412       49.4%                (3)         1,245            409        49.0%

    EMEA       / EMEA                         160            736             576      358.6%              (18)            718            557      347.2%

              / Operating profit            3,232         6,025          2,793         86.4%            (543)           5,482          2,250        69.6%

*1: FY 3/2021 1Q            FY 3/2021 1Q             ×FY 3/2020 1Q
*1:
*2: FY 3/2021 1Q        (       )   FY 3/2021 1Q             ×FY 3/2021 1Q

*1: FY 3/2021 1Q Results = FY 3/2021 1Q local currency results multiplied by the average FX rates of FY 3/2020 1Q
*1: If there is a newly consolidated company, the average FX rates for current year are applied.
*2: FY 3/2021 1Q Results (Disclosed)= FY 3/2021 1Q local currency results multiplied by the average FX rates of FY 3/2021 1Q




                                                                               9
                                  / Results of Associates Accounted for using the Equity Method

                                                                                                                                            / Mil. Yen
                                                                             FY 3/2020                                     FY 3/2021
                                          Ratio of
    Company             Country                            1Q        2Q          3Q          4Q      FY      1Q       2Q      3Q       4Q     FY
                                       Share-holding *5

            *1
                         Japan
                                           34.53%           24          53           (16)     98     159      22                                22
KOIKE-YA

                                           20.02%          604        668        743         716    2,733    702                               702
Thai President*2        Thailand

NURC
       *3
                       Philippines
                                           49.00%          190        193        192         158     736     229                               229

                                           33.50%          184        158        535          35     914     494                               494
MAREVEN*4                Russia
                          / Total                         1,003    1,073       1,455        1,009   4,543   1,449                           1,449
*1                      KOIKE-YA Inc.
*2                        Pub. Co., Ltd. / Thai President Foods Public Company Limited.
*3      -                        Corporation / NISSIN-UNIVERSAL ROBINA CORP.
*4                                  Ltd. / MAREVEN FOOD HOLDINGS LIMITED.
*5 2020 3                             / The column of "Ratio of Shareholding" shows the ratio at the end of March 2020.


                                    2016      3                 / Main New Consolidated Companies (From FY 3/2016)

2016    3          1                / From FY 3/2016 1Q

Zhejiang Nissin Foods (China)
2016 3          3          / From FY 3/2016 3Q

Brazil (The Americas)
2017 3         1                    / From FY 3/2017 1Q

BonChi (Confectionery and beverages), Indonesia (Asia)
2017 3        4           / From FY 3/2017 4Q
MC Marketing & Sales (         )
MC Marketing & Sales (China)
2019 3        1           / From FY 3/2019 1Q

Kagome Nissin Foods (H.K.) (China)
2020 3        3          / From FY 3/2020 3Q

Zhuhai Nissin Packaging Company (China)
2020 3         4          / From FY 3/2020 4Q

Hong Kong Eastpeak (China), SHANGHAI EASTPEAK TRADING (China)

                                         2016        3                / Main Changes of Investment Ratios (From FY 3/2016)

2015 11 17                    100     66.0
Investment ratio decreased from 100% to 66.0% on November 17, 2015 *

Singapore
                                                 *
2015 12 3                    100     66.0
Investment ratio decrease from 100% to 66.0% on December 3, 2015 *

Thailand
                                                *
2016 4 1                   100     66.0
Investment ratio decrease from 100% to 66.0% on April 1, 2016 *

Indonesia
                                                 *
2016 5 27                    100     65.6
Investment ratio decrease from 100% to 65.6% on May 27, 2016 *

India
2017 12 11                                                98.5      73.9
Investment ratio decrease from 98.5% to 73.9% on December 11, 2017 by Hong Kong subsidiary's listing

NISSIN FOODS CO., LTD (China incl. H.K.) in charge of overall control of China business including those conducted in Hong Kong area.
2019 3 25                                                          73.9       70.0
Investment ratio decrease from 73.9% to 70.0% on March 25, 2019 by partial disposal of shares in the Hong Kong subsidiary

NISSIN FOODS CO., LTD (China incl. H.K.) in charge of overall control of China business including those conducted in Hong Kong area.
*                                       / Strategic alliance with Mitsubishi Corp.




                                                                                10
                                                / Consolidated Statements of Financial Position (Quarterly)
                                                                                                                                                                                           / Mil. Yen

                                                     FY 3/2020                    FY 3/2021
                                                                                                        Compared with
                                                                                                         the Preivous              Main Reasons of the Differences between Previous Year
                                                                    1Q       2Q               3Q   4Q     Period End
                                                     Period End


Assets

 Cash and cash equivalents                            60,163       60,588                                      425

 Trade and other receivables                          77,932       66,874                                 (11,057)

 Inventories                                          32,454       37,967                                    5,513

 Income taxes receivable                                2,701       2,905                                      203

 Other financial assets                               10,273       10,251                                       (22)

 Other current assets                                   4,258       5,538                                    1,279

                   Total current assets              187,784      184,126                                   (3,657)

 Property, plant and equipment                       240,063      240,611                                      547

 Goodwill and intangible assets                         3,806       4,444                                      638

 Investment property                                    7,108       7,096                                       (11)

 Investments accounted for using the equity method    47,436       43,478                                   (3,958)
                                                                                                                        (1Q)
 Other financial assets                               77,209       93,347                                  16,137       (1Q) Increase due to gain on valuation of investment securities


 Deferred tax assets                                  12,844       12,563                                     (280)

 Other non-current assets
                                                           368       401                                         32

                Total non-current assets             388,837      401,943                                  13,105

                       Total assets                  576,621      586,069                                    9,447

Liabilities

 Trade and other payables                            104,815      102,292                                   (2,523)

 Borrowings                                             6,631       6,666                                        35

 Provisions                                                337       196                                      (140)

 Accrued income taxes                                   6,294       5,312                                     (982)

 Other financial liabilities                            3,418       3,582                                      163

 Other current liabilities                            20,183       16,049                                   (4,133)

                 Total current liabilities           141,681      134,100                                   (7,580)

 Borrowings                                           41,630       41,157                                     (472)

 Other financial liabilities                          18,350       18,146                                     (203)

 Defined benefit liabilities                            5,828       5,940                                      112

 Provisions                                                207       226                                         19

 Deferred tax liabilities                             12,393       14,093                                    1,699

 Other non-current liabilities                          2,467       2,423                                       (43)

               Total non-current liabilities          80,877       81,988                                    1,111

                     Total liabilities               222,558      216,089                                   (6,469)

Equity

 Share capital                                        25,122       25,122                                           -

 Capital surplus                                      50,639       50,640                                          0

 Treasury shares                                       (6,660)     (6,659)                                         0
                                                                                                                        (1Q)
 Other components of equity                           12,275       21,820                                    9,545      (1Q) Increase due to gain on valuation of investment securities


 Retained earnings                                   246,616      252,955                                    6,338

 Total equity attributable to owners of the parent   327,994      343,879                                  15,885

 Non-controlling interests                            26,068       26,100                                        32

                       Total equity                  354,063      369,980                                  15,917

               Total liabilities and equity          576,621      586,069                                    9,447




                                                                                          11
                                                      (         ) / Consolidated Statements of Income and Consolidated Cash Flows(Quarterly)


1                   / Consolidated Statements of Income
                                                                                                                                                / Mil. Yen
                                                                    FY 3/2020                                          FY 3/2021
                                             1Q            2Q          3Q        4Q        FY        1Q         2Q         3Q        4Q           FY


Revenue
                                          105,894 115,466 126,683 120,834 468,879 120,561                                                      120,561



Gross profit
                                           37,178         41,399     47,314     41,387 167,279      45,242                                      45,242



Operating profit
                                             8,627        11,094     15,811      5,719    41,252    17,452                                      17,452



Profit before tax
                                             9,292        11,135     16,545      5,676    42,650    17,979                                      17,979



Profit
                                             6,159         8,221     12,597      4,143    31,122    12,818                                      12,818


Profit attributable to owners of the         5,800         7,669     12,178      3,668    29,316    12,095                                      12,095
parent




2                                / Consolidated Cash Flows
                                                                                                                                                / Mil. Yen
                                                                    FY 3/2020                                          FY 3/2021
                                             1Q            2Q          3Q        4Q        FY        1Q         2Q         3Q        4Q           FY


Cash flows from operating activities
                                           13,206          7,399     20,805     16,122    57,533    19,652                                      19,652



Cash flows from investing activities
                                          (12,029) (12,405)          (7,979)    (7,999) (40,413) (10,301)                                      (10,301)



Cash flows from financing activities
                                            (2,255)        2,687     (7,493)    (3,082) (10,142)    (8,400)                                     (8,400)


Effect of exchange rate changes on          (1,466)       (1,312)     1,255     (2,416)   (3,939)     (525)                                        (525)
cash and cash equivalents


Net increase (decrease) in cash and         (2,544)       (3,629)     6,587      2,624     3,037       425                                          425
cash equivalents


Cash and cash equivalents at               57,125         54,581     50,951     57,539    57,125    60,163                                      60,163
beginning of quarters


Cash and cash equivalents at end of        54,581         50,951     57,539     60,163    60,163    60,588                                      60,588
quarters




                                                                                12
                             2020                                  / Medium-Term Business Plan 2021 Digest

1                                       EARTH FOOD CREATOR                                         / NISSIN FOODS Group Philosophy "EARTH                   FOOD CREATOR"

    We contribute to society and the planet by gratifying people everywhere with pleasures and delights food can provide.

2   EARTH FOOD CREATOR                                         / Embodiment of the "EARTH FOOD CREATOR" Concept

                              FY 3/2016               / Results                                                     FY 3/2021                                                        / Long Term Vision

                                                                                                                                                               EARTH FOOD CREATOR
                               Pursue global status.                                                     Gain a strong global reputation.                   Embody the "EARTH FOOD CREATOR"

                                            22
                                            11                                                                            30                                                          50
                          Overseas sales ratio: 22%                                             Overseas Operating profit ratio: More than 30%              Overseas Operating profit ratio: More than 50%
                     Overseas Operating income ratio: 11%


                                       ROE 7.4%                                                          ROE 8          / More than 8%                             ROE 10              / More than 10%

                                                                                                                               *1
                                                                                                                        1
                                     5,700
                     Market Capitalization 570.0                     Bil.                                     We will steadily aim to achieve market capitalization of one trillion yen *1,
                                                                                                                  which regardless of the timing we consider a minimum target.

3                    KPI / KPIs and Targets of the new Medium-Term Business Plan                                                                                                                               / Mil. Yen
                                                                                                                                    J-GAAP                           IFRS                             IFRS
                                                                                                                                   FY 3/2016                       FY 3/2021                        FY 3/2021
                        Theme                                               KPI
                                                                                                                                      / Results                           / Plan*7                      / Revised
                                   (          )                   (Net sales) Revenue                                              468,100                         480,000                           486,000
          Earning power
         centered on core                                       Adjusted Operating Income*2                                         24,700                               -                                 -
           businesses                                 Operating Profit                                                                   -                          42,500                            43,500
                                                      Market Capitalization                                                        570,000                               -                                 -
                                                  Net income*3                                                                      26,900                          30,000                            30,500
                                                                                                                                                                  8
     Corporate value in ROE (%)                                                                                                         7.4                     More than 8%
                                                                                                                                                                                                          9
     the capital market                                            *4
                             EPS ( ) / Adjusted EPS (Yen) (J-GAAP)                                                                      196                              -                                 -
                                                                                                  *5,6
                                           EPS ( ) / Adjusted EPS (Yen) (IFRS)                                                          189                           284                                 281

4                   / Financial Policies

                                                                                     2,150                        -
                                                 5
                                           Five-year Investment Budget Capex: 215.0 billion yen, Business investment: -
                   FY 3/2021                                           (Control of the total amount of business investment including capital expenditure is required)
                                *7
         (                / Plan )
                                                                                           40%
                                          Policy on Shareholder Returns Payout ratio: 40% or above on the average for the five-year period



                                                                                      2,251                        -
                                                 5
                                           Five-year Investment Budget Capex: 225.1 billion yen, Business investment: -
                   FY 3/2021                                            (Control of the total amount of business investment including capital expenditure is required)
             (        / Estimate)                                       2021 3                  / 110
                                                                                   201           -202           5       :41.3
                                          Policy on Shareholder Returns Dividend per share of FY 3/2021 (plan): 110 yen
                                                                        Payout ratio: An average of 41.3% over the five years from FY 3/2017 to FY 3/2021 (Estimate)

                                                                                                                                                                                                               / Mil. Yen
                                                               J-GAAP                                                            IFRS                                                   5          / Mid-Term Total
                                                              FY 3/2017                  FY 3/2018               FY 3/2019                   FY 3/2020      FY 3/2021                          FY 3/2021
                                                                 / Results                  / Results               / Results                   / Results      / Estimate                         / Estimate

                                                               36,340                     52,010                   57,603                     39,743         39,400                             225,100
                  Capital Investment

    *1                   =                                (                   )    2
    *2                                                                              -
    *3                                                                            IFRS
    *4                             EPS=                                                                                                  -                           ÷
    *5                  EPS                IFRS
    *6           IFRS           EPS    (IFRS              ±                                 -                               )÷                         (       )
    *7                         2020    2019       5   9

    *1           Market capitalization= Share price at year-end × Number of shares outstanding excluding treasury shares , Drop the last 2 figures
    *2           Adjusted Operating income (J-GAAP) = Operating income(based on J-GAAP)-Impact from retirement benefit accounting
    *3           Net income attributable to owners of parent based on J-GAAP, Profit attributable to owners of parent based on IFRS
    *4           Adjusted EPS(J-GAAP)=(Adjusted Operating income after tax + Equity earnings of affiliate companies + Amortization of goodwill) /Average number of shares outstanding (excluding treasury shares)
    *5           The method of calculating adjusted EPS was revised due to the introduction of IFRS.
    *6           Adjusted EPS(IFRS)= (Operating Profit ± Other income,expenses - Income tax expense - Profit attributable to non-controlling interests) /Average number of shares outstanding (excluding treasury shares)
    *7           The Medium-Term Business Plan 2021 was revised and announced on May 9, 2019.




                                                                                                                         13
5                                                                  / Strategy to Achieve Targets

             Promoting Global Branding: Accelerate the expansion of high value-added CUP NOODLES worldwide with the aim of improving profitability outside
             Japan.

                                BRICs(                           )
             Focusing on Priority Locations: Allocate management resources to BRICs (China, India, Brazil and Russia) as prioritized areas and realize profit growth.


             Laying Stronger Foundations for our Domestic Profit Base: Realize sustainable stable profits through the cultivation of domestic instant noodles market
             and the investment in sophisticating plants for higher safety and less workers.
               2                                              1,000               /
             Establish a second Primary Revenue Source: Confectionery and cereal business targets to achieve 100.0 billion yen. Profit growth of domestic
             businesses contributed by Chilled and frozen business.

             Developing and Strengthening Human Resources for Global Management Accelerate global management through the increase of managerial talent by
             fostering human resource and employing external talents like the two wheels of a cart.

6                                / Targets under the new Medium-Term Business Plan
                                                                                                                                             / Mil. Yen
                                                                                                              IFRS
                                                                                   FY 3/2021                FY 3/2021
                                                                                                                                    Difference
                 / Domestic                                                           Plan*2              Revised Plan
                                       / Revenue                                         238,000                 242,500                    4,500
         Instant noodles               / Operating Profit                                 29,500                  30,200                       700
            business
                                         / Operating Profit Margin (%)                    12.4%                   12.5%                       0.1%
                                       / Revenue                                         103,000                 104,000                    1,000
    Chilled and frozen,
    Confectionery and
                                       / Operating Profit                                  5,200                   4,100                   (1,100)
         beverages                       / Operating Profit Margin (%)                     5.0%                    3.9%                     (1.1%)
                 / Overseas
                                       / Revenue                                           67,500                  68,000                      500

         The Americas
                                       / Operating Profit                                   3,700                    4,300                     600
                                         / Operating Profit Margin (%)                      5.5%                    6.3%                      0.8%
                                       / Revenue                                           47,000                  47,000                         -
                                       / Operating Profit                                   4,700                   4,900                      200
     China (incl. H.K.)*1
                                         / Operating Profit Margin (%)                     10.0%                   10.4%                      0.4%
                                       / Revenue                                           13,000                  13,500                      500
              Asia
                                       / Operating Profit                                   2,700                   3,400                      700
                                         / Operating Profit Margin (%)                     20.8%                   25.2%                      4.4%
                                       / Revenue                                            7,500                   7,500                         -
             EMEA                      / Operating Profit                                   1,300                   1,400                      100
                                         / Operating Profit Margin (%)                     17.3%                   18.7%                      1.4%
    *1                                                                    / The business plan for China segment specifies targets set solely by NISSIN FOODS HOLDINGS.
    *2               2020 2019 5 9                      / The Medium-Term Business Plan 2021 was revised and announced on May 9, 2019.


7                                                                       / Achieving Revenue and Operating Profit Targets
                   / Domestic Business
             □          / Instant noodles
             □□               / NISSIN FOOD PRODUCTS
                      100                                                                   Targeting new markets and strengthening brand capabilities, with the aim of creating brands to last 100 years
                                                                             Capital investment aimed at saving labor, improving safety/security and cutting costs
             □□               / MYOJO FOODS
                                                        Growing core brands and developing new brands
                      / Chilled and frozen foods
                                                                                      Building on technical and brand capabilities to expand high value-added products and increase margins
                            / Confectionery and beverages
                                   2               Developing confectionery business into a second pillar that generates revenue and profit
                                                                                  Continuing to grow Goro-Gra and expanding lactobacillus drinks in the healthcare market

    ◆             / Overseas Business
                     / The Americas
                                                                   Achieve substantial growth in Brazil, capitalizing on cup-type instant noodles growth
                                                                                           Strengthen product sales and brands based on an awareness of diversifying food needs in the U.S.
             □              / China & Hong Kong
                                                            NO.1          Maintain overwhelming leading share of the growing premium market
                                                                   Optimize balance of investment between expanding market area and increase capacity
                        / Asia
                                                                            Target high income earners, revolving around CUP NOODLES
                                           Collaborate with Mitsubishi Corporation
                                                Tailor strategies to suit individual countries
                 EMEA
                                                                         Transition from stable profit base to revenue and profit growth phase in Europe




                                                                                                14
                                   / Yearly Summary of Selected Data
1.                      2018       3       - / Summary of Selected Data (FY 3/2018-)
                                                                                                                                                      / Mil. Yen
                                                                    FY 3/2018                FY 3/2019               FY 3/2020                FY 3/2021
                                                                       / Results                / Results               / Results                 / Plan


     Domestic revenue                                                    323,115                  327,945                  341,194                 350,000


     Overseas revenue                                                    117,794                  123,038                  127,684                 136,000


     Revenue                                                             440,909                  450,984                  468,879                 486,000


     Growth rate (%)                                                                   -                 2.3                      4.0                      3.7


     Portion of overseas revenue (%)                                           26.7                    27.3                     27.2                     28.0


     Overseas OP ratio (%)                                                     17.9                      2.8                    26.6                     28.3


     Cost of sales                                                       282,837                  295,823                  301,599                               -


     Cost of sales ratio (%)                                                   64.1                    65.6                     64.3                             -


     Advertising expenses ratio (%)                                              3.3                     3.2                      3.0                            -


     Advertising expenses ratio (%)                                              7.6                     8.0                      7.9                            -


     Promotional expenses ratio (%)                                              2.7                     2.7                      2.7                            -


     Operating profit                                                      35,175                   28,967                  41,252                   43,500


     Operating profit ratio (%)                                                  8.0                     6.4                      8.8                      9.0


     Profit attributable to owners of the parent                           29,134                   19,356                  29,316                   30,500


     Comprehensive income                                                  37,178                     8,409                 13,355                               -


     Total equity                                                        353,128                  352,545                  354,063                               -


     Total assets                                                        528,726                  557,577                  576,621                               -

     Equity attributable to owners of the parent to total                      62.4                    58.6                     56.9                             -
     assets (%)


     ROE (%)                                                                     9.2                     5.9                      9.0                      9.0


     ROA (%)                                                                     7.3                     5.7                      7.5                            -
     *                  2020 KPI       ◆
     *

     *    ◆ = KPIs of Medium-Term Business Plan 2021.
     *    "Domestic revenue" and "Overseas revenue" are based on the location to which goods are sold, therefore the figures differ from "Results by Segment."




                                                                             15
                                                                                                                                                                     / Mil. Yen
                                                                              FY 3/2018               FY 3/2019                  FY 3/2020                  FY 3/2021
                                                                                 / Results               / Results                  / Results                   / Plan

EBITDA*1                                                                            52,101                    49,182                     62,985                     63,604


Cash flows from operating activities
                                                                                    44,893                    40,740                     57,533                              -


Cash flows from investing activities
                                                                                   (47,784)                  (44,544)                   (40,413)                             -


Cash flows from financing activities
                                                                                   (11,126)                   13,069                    (10,142)                             -
                    +         -
Working capital                                                                     41,866                    44,240                     53,052                              -
(Accounts receivable + Inventory - Accounts payable)

Number of shares outstanding                                                       104,134                  104,156                    104,170                               -
(excluding treasury shares) (Thousands of shares)
                                  (    )
Number of shares outstanding                                                       117,463                  105,700                    105,700                               -
(including treasury shares) (Thousands of shares)
                        (     )
Average number of shares outstanding (Thousands of                                 104,122                  104,150                    104,165                               -
shares)

1
Book-value per share (BPS) (Yen)
                                                                                  3,166.83                 3,137.40                    3,148.62                              -

       1
Basic earnings per share (EPS) (Yen)
                                                                                    279.81                    185.85                     281.45                           293

                             (       EPS)
Adjusted EPS*2 (Yen)
                                                                                    262.54                    225.00                     278.02                           281

    (3     )
Share price at year-end (Yen)
                                                                                      7,380                     7,600                      9,000                             -


Market capitalization(excluding treasury shares)
                                                                                   768,511                  791,591                    937,536                               -


Market capitalization(including treasury shares)
                                                                                   866,881                  803,320                    951,300                               -


PER (Times)
                                                                                        26.4                        40.9                     32.0                            -


Cash dividends per share (Yen)
                                                                                         90                         110                       110                         110


Payout ratio (%)
                                                                                        32.2                        59.2                     39.1                         37.6


Capex                                                                               52,010                    57,602                     39,742                     39,400


Depreciation and amortization
                                                                                    17,752                    20,304                     25,191                     25,400


R&D expenses
                                                                                      7,777                     9,335                      7,549                             -


Number of employees (Person)
                                                                                    12,102                    12,539                     12,983                              -
*1   EBITDA = (      ±                            -                       )
*2        EPS            IFRS
          EPS (        ±                      -                                         )÷                      (                )
*               2020 KPI    ◆

*1   EBITDA = (Operating profit ± Other income,expenses - Equity earnings of affiliates + Depreciation and amortization)
*2   The method of calculating adjusted EPS was revised due to the introduction of IFRS.
     Adjusted EPS = (Operating profit ± Other income,expenses Income tax expense - Profit attributable to non-controlling interests)/ Average no. of shares outstanding
     (excluding treasury shares)
*    ◆ = KPIs of Medium-Term Business Plan 2021.




                                                                                   16
2.                     J-GAAP            2018 3               / Summary of Selected Data (J-GAAP) (-FY 3/2018)
                                                                                                                                                                          / Mil. Yen
                                                                         FY 3/2014               FY 3/2015              FY 3/2016              FY 3/2017             FY 3/2018
                                                                            / Results               / Results              / Results              / Results             / Results


     Domestic net sales                                                       343,931                348,821                367,142                385,696              394,078


     Overseas net sales                                                        73,689                  82,755               100,941                110,019              122,322


     Net sales                                                                417,620                431,575                468,084                495,715              516,400


     Growth rate (%)                                                                 9.1                    3.3                    8.5                    5.9                 4.2


     Portion of overseas sales (%)                                                 17.6                   19.2                   21.6                    22.2               23.7


     Overseas OP ratio (%)                                                           5.2                    5.8                    9.4                   10.8                 9.2


     Cost of sales                                                            231,309                242,915                260,496                270,219              282,271


     Cost of sales ratio (%)                                                       55.4                   56.3                   55.7                    54.5               54.7


     Advertising expenses ratio (%)                                                  2.8                    2.9                    3.1                    3.1                 2.8


     Distribution expenses ratio (%)                                                 5.8                    6.3                    6.3                    6.3                 6.5


     Promotional expenses ratio (%)                                                18.2                   18.1                   17.5                    17.7               17.6


     Operating income                                                          27,705                  24,300                 26,399                 28,618              34,112


     Adjusted Operating income *1
                                                                               27,028                  23,203                 24,662                 32,893              33,429


     Operating income ratio (%)                                                      6.6                    5.6                    5.6                    5.8                 6.6


     Adjusted Operating income ratio (%)                                             6.5                    5.4                    5.3                    6.6                 6.5


     Ordinary income                                                           34,840                  32,980                 30,733                 32,864              40,588


     Net income attributable to owners of the parent                           19,268                  18,505                 26,884                 23,558              29,104


     Comprehensive income                                                      37,410                  37,955                 19,606                 10,991              33,236


     Total equity                                                             342,300                369,852                371,688                353,517              391,776


     Total assets                                                             479,469                512,743                553,068                537,180              568,111

     Ratio of equity attributable to owners of the parent to                       69.4                   70.6                   65.1                    63.5               64.5
     total assets (%)


     ROE (%)                                                                         6.0                    5.3                    7.4                    6.7                 8.2


     ROA (%)                                                                         4.2                    3.7                    5.0                    4.3                 5.3
     *1                              -
     *                 2020 KPI          ◆
     *

     *1   Adjusted OP= OP-Impact from retirement benefit accounting
     *    ◆ = KPIs of Medium-Term Business Plan 2021.
     *    "Domestic net sales" and "Overseas net sales" are based on the location to which goods are sold, therefore the figures differ from "Results by Segment."




                                                                                        17
                                                                                                                                                                  / Mil. Yen
                                                                      FY 3/2014             FY 3/2015            FY 3/2016            FY 3/2017            FY 3/2018
                                                                         / Results             / Results            / Results            / Results            / Results

EBITDA*1                                                                       43,026            40,407               45,043                45,890               53,681


Cash flows from operating activities                                           30,213            30,353               36,183                33,151               44,890


Cash flows from investing activities                                            (9,507)           (4,840)            (45,759)             (29,814)              (47,781)


Cash flows from financing activities                                            (8,525)           (8,022)              (3,010)            (26,055)              (11,126)

                    +         -
Working capital (Accounts receivable + Inventory - Accounts                    28,796            32,662               37,236                42,492               41,930
payable)

Number of shares outstanding                                                  110,221          110,231              108,025               104,090              104,134
(excluding treasury shares) (Thousands of shares)
                                      (    )
Number of shares outstanding                                                  117,463          117,463              117,463               117,463              117,463
(including treasury shares) (Thousands of shares)
                      (    )
Average number of shares outstanding                                          110,216          110,229              109,500               106,439              104,122
(Thousands of shares)

1
Book-value per share (BPS) (Yen)                                              3,018.82        3,282.02             3,332.94              3,276.55             3,519.36

1
EPS (Yen)                                                                      174.83            167.88               245.52                221.33               279.52

                                (       EPS)
Adjusted EPS*2 (Yen)
                                                                               195.63            177.86               195.89                253.00               272.19

    (3     )
Share price at year-end (Yen)                                                   4,655              5,910                5,290                6,170                 7,380


Market capitalization(excluding treasury stock)                               513,081          651,470              571,455               642,238              768,511


Market capitalization(including treasury stock)                               546,793          694,210              621,382               724,750              866,881


PER (Times)                                                                      26.6                35.2                 21.5                 27.9                 26.4


Cash dividends per share (Yen)                                                     75                     75                 80                   85                   90


Payout ratio (%)                                                                 42.9                44.7                 32.6                 38.4                 32.2


Capex                                                                          27,527            22,959               32,785                36,340               52,007


Depreciation and amortization                                                  14,516            15,440               17,499                15,400               17,896


R&D expenses                                                                    5,313              6,431                7,183                7,650                 7,777
*1   EBITDA = (                                       )
*2          EPS=     NOPAT÷                           (               )
            NOPAT                                                         (                           )
*                2020 KPI   ◆

*1   EBITDA = (Operating income+Depreciation+Amortization of goodwill)
*2   Adjusted EPS = Adjusted NOPAT/Average number of shares outstanding
     Adjusted NOPAT =Adjusted operating income + Equity method gains or losses + Amortization of goodwill (including equity method companies) – Net income attributable to non
     controlling interests
*    ◆ = KPIs of Medium-Term Business Plan 2021.




                                                                                  18
                               / Historical Data

1                                           / Operating Profit and Adjusted Operating Profit

                                                                                                                                                                                / Mil. Yen
        45,000

        40,000

        35,000

        30,000