Operating Performance

Operating Performance

Internal Audit 

The Company follows relevant rules and regulations, including the Internal Control System Statement approved by the Board of Directors, and has established approval authority guidelines and employee work rules, together with effective accounting and internal control systems, in order to carry out risk control.  

ItemContent
Audit Focus Areas
  1. The Company has established an internal audit unit (the Audit Office), staffed with one full-time internal auditor (including the chief internal auditor) and one alternate auditor, who pursue continuing education and file reports online in accordance with regulations.
  2. The appointment and dismissal of the Company's chief internal auditor are approved by the Board of Directors and filed online.
  3. The Company's internal audit personnel perform their duties in a spirit of independence, from an objective and impartial standpoint, exercising due professional care and adhering to the principle of good faith, all in accordance with regulations.
Internal Audit Results 
Item202320242025
Number of Audit Engagements Conducted303054
Number of Audit Findings111
Corrective Action Completion Rate100%100%100%

Legal Compliance

Hsin Tung Yang complies with applicable laws and regulations relating to its products and services, environmental protection, and social responsibility. The Company has established multiple internal management mechanisms to strengthen regulatory compliance and mitigate compliance risks. In 2025, Hsin Tung Yang recorded no material violations in the areas of economic, environmental, or social compliance. One non-material regulatory violation related to product labeling information (including product advertising and promotional content) was identified. For further details, please refer to Section 3.3.2, Product Labeling and Marketing. 

Anti-corruption

Guided by its core value of integrity, Hsin Tung Yang has established stringent ethical standards and expects all employees to uphold the highest standards of conduct and ethical principles with a strong sense of responsibility in both their professional and personal lives. To reinforce its commitment to ethical business practices, the Company has included 100% of its operating locations within the scope of its corruption risk assessments. In 2025, no material corruption risks or incidents were identified. 

Hsin Tung Yang Anti-Corruption Policy
Rules and RegulationsItemContent
Hsin Tung Yang Co., Ltd. Work RulesArticle 5 [Code of Service]  5. Employees shall not use their position to accept gifts or invitations to banquets from others.  
15. Employees shall not, in any official capacity, act as a guarantor for the debts of others or provide guarantees that benefit others.  
Article 13 [Termination of the Employment Contract Without Advance Notice; Grounds for Dismissal] 4. Intentionally damaging machinery, tools, raw materials, products, or other property owned by the Company; or intentionally disclosing the Company's technical or business secrets, thereby causing damage to the Company. 
Supplier Management Procedures [Food Protection] To ensure that purchased raw materials are subject to appropriate protective measures and to guard against potential threats and food adulteration or counterfeiting, suppliers are required to establish food defense plans and food fraud prevention plans. These are incorporated into the supplier evaluation criteria.  
[Food Fraud Prevention] With reference to the Food Safety Protection Plan Procedures, the quality control and procurement units complete the Food Fraud Vulnerability (Risk) Assessment Form and conduct food fraud vulnerability (risk) assessments to identify and evaluate potential vulnerabilities (risks).   
Overview of Corruption Risk Assessment
Rules and RegulationsImplementation Status
Total Operating Sites Assessed for Corruption-related RisksAll
Total Operating Sites Assessed for Corruption-related Risks100%
Significant Corruption Risks Identified Through the Assessment N/A
Overview of Anti-Corruption Communication and Training
Implementation ScenarioEmployee CategoryCompletion Rate
202320242025
Management meetingsSenior executives100%100%100%
Head office meetings, operations division meetings, store manager meetings, morning assembliesManager-level supervisors, section-level supervisors, deputy store managers, general employees100%100%100%
Onboarding education and trainingAll employees100%100%100%
Anti-corruption clauses stipulated at contract signingBusiness partners (suppliers, contractors, etc.)100%100%100%
Overview of Corruption Incident Handling, 2023 to 2025
TypeTotal Number of Incidents
Employees dismissed or disciplined for corruption0
Contracts with business partners (suppliers, contractors, etc.) terminated or not renewed due to corruption violations0
Total (confirmed corruption incidents)0

Anti-competitive Behavior

To ensure that its operations comply with applicable laws and regulations in the jurisdictions where it operates and to minimize legal and compliance risks, Hsin Tung Yang requires all employees and managers at every level to strictly adhere to the provisions of the Fair Trade Act and related regulations. The Company also reports its compliance status to the Board of Directors on a regular basis and provides ad-hoc training programs for relevant employees to strengthen competition law compliance awareness. In 2025, Hsin Tung Yang recorded no violations of antitrust and anti-competitive laws and regulations under the Fair Trade Act. 

Grievance Handling

Employees and suppliers who identify actual or suspected violations may report their concerns through established whistleblowing channels to their immediate supervisors, the Audit Office, senior management, the President, directors, or supervisors, as appropriate. The Company recognizes and rewards whistleblowers based on the circumstances of each case, including commendations and monetary incentives where applicable. For external stakeholders, Hsin Tung Yang has established dedicated customer service hotlines, an official website, and email channels to receive reports. Reported cases are reviewed by the responsible departments through formal review procedures in accordance with their respective authorities, and the outcomes of investigations and disciplinary actions are publicly announced where appropriate. In 2025, Hsin Tung Yang received no reports involving violations of its Code of Ethics or the principles of integrity management. 

Grievance MechanismApplicable PartiesResponsible DepartmentResponse MethodCase Review and Validation
YearNumber of Cases Percentage of Cases Resolved 
President's Mailbox, Audit Office Mailbox, Customer Service Hotline, etc.Employees, Consumers, or SuppliersPresident, Chief Auditor, Customer Service Representatives, etc.Responded to appropriately according to the method of submission20230-
20240-
20250-

Business Strategy

Hsin Tung Yang regularly convenes management meetings to review its operating performance and assess domestic and international trends, the macroeconomic environment, developments in the food industry, and market supply and demand conditions. Based on these assessments, the Company formulates channel-specific strategies and annual operating plans to respond effectively to evolving market conditions and ensure its long-term sustainable development. 

Product Strategy
Product Development
  • Festive Gifts
  • Souvenir
  • Products from small-scale farmers
  • Environmental sustainability 
Manufacturing and Production
  • Quality management
  • Manufacturing and Production management
  • Cost control
  • Energy saving and carbon reduction
Product Management
  • New product development
  • ODM/OEM products
  • Supplier development
  • Marketing topic planning
Sales Channel Management
Distribution Channels
  • Channel Expansion
  • Increase Market Share
  • Cross-industry collaboration
Channel Management
Stores
  • Customer experience
  • Expand customer base
  • Enhance customer experience
  • Enhance service quality
National Freeway Service Area
  • "Top Choice for Local Specialties" themed features paired with food-and-farming experiences, making one-stop specialty shopping convenient
  • Smart Ordering Kiosk
  • 24-Hour Ready-to-Eat Food Service
  • Promote Local Agricultural and Specialty Products
  • Doing Good with Pomelos: Charity Sale
Airport Shopping Malls
  • Promote Local Agricultural and Specialty Products
  • Full Adoption of Reusable Tableware
  • Multilingual Skills Development
  • Recruit International Talent
  • Enhance Customer Satisfaction
Public Communication Strategy
Gift-Giving Expert
  •  Thematic marketing creates gift-giving demand and reinforces a professional product curation image.
Top Choice for Local Specialties
  • Themed features paired with food-and-farming experiences, making one-stop specialty shopping convenient
Green Consumption
  • Through concrete ESG actions to increase brand identification and goodwill
Data Empowerment
  • Leverages loyalty programs and enhanced customer experiences to deepen customer engagement and contribution.

Operational Performance

Over nearly six decades of development, Hsin Tung Yang has built a strong foundation in food manufacturing and progressively expanded into diversified business operations, establishing an integrated value chain spanning the upstream, midstream, and downstream segments of the food industry. Over the past three years, the Company's net sales have remained stable. In 2025, total revenue reached nearly NT$3.5 billion, with approximately 87.40% generated from freeway service areas, airport retail stores, branded retail outlets, and wholesale distribution channels. For details of the Company's historical financial performance, please refer to Appendix I, Table 1-1, Historical Financial Performance.

Revenue Channel Composition
Sales by Product Category
Distribution of Sales Locations
Share on
  • Copied