Dynasty Fine Wines Group Balance Sheet

Financials in millions HKD. Fiscal year is January - December.

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	94.86	122.59	166.74	161.21	196.81
Cash & Short-Term Investments	94.86	122.59	166.74	161.21	196.81
Cash Growth	-22.62%	-26.48%	3.43%	-18.09%	7.82%
Accounts Receivable	40.14	67.36	57.38	20.45	22.38
Other Receivables	11.41	2.32	1.92	4.37	1.64
Receivables	51.55	69.67	59.3	24.82	24.02
Inventory	257.99	231.28	235.75	238.37	250.57
Prepaid Expenses	17.23	8.92	8.9	12.36	29.13
Other Current Assets	-	7.55	5.94	3.52	4
Total Current Assets	421.63	440.01	476.63	440.27	504.52
Property, Plant & Equipment	133.83	139.65	94.79	83.38	93.82
Long-Term Deferred Tax Assets	5.86	-	-	-	-
Other Long-Term Assets	3	0.87	7.47	1.94	-
Total Assets	564.31	580.53	578.89	525.59	598.34
Accounts Payable	80.68	101.2	115.48	84.49	99.33
Accrued Expenses	-	18.23	28.38	29.42	88.37
Current Portion of Leases	0.67	1.02	1.12	0.86	1.82
Current Income Taxes Payable	7.51	15.7	18.49	23.4	13.67
Current Unearned Revenue	16.04	29.37	36.31	55.86	53.88
Other Current Liabilities	104.1	90.39	78.01	85.84	82.98
Total Current Liabilities	209	255.89	277.78	279.88	340.05
Long-Term Leases	0.34	0.31	1.19	0.13	0.76
Total Liabilities	209.33	256.2	278.97	280.01	340.81
Common Stock	140.84	140.84	140.84	124.82	124.82
Additional Paid-In Capital	-	486.34	486.34	464.46	464.46
Retained Earnings	-969.99	-730.32	-763.76	-785.1	-801.43
Comprehensive Income & Other	1,157	413.15	421.7	425.63	451.54
Total Common Equity	327.58	310.01	285.12	229.82	239.4
Minority Interest	27.41	14.32	14.8	15.77	18.14
Shareholders' Equity	354.98	324.32	299.92	245.59	257.53
Total Liabilities & Equity	564.31	580.53	578.89	525.59	598.34
Total Debt	1.01	1.33	2.3	0.99	2.58
Net Cash (Debt)	93.85	121.26	164.44	160.22	194.23
Net Cash Growth	-22.61%	-26.26%	2.63%	-17.51%	8.86%
Net Cash Per Share	0.07	0.09	0.13	0.13	0.16
Filing Date Shares Outstanding	1,414	1,408	1,408	1,248	1,248
Total Common Shares Outstanding	1,414	1,408	1,408	1,248	1,248
Working Capital	212.63	184.12	198.85	160.39	164.47
Book Value Per Share	0.23	0.22	0.20	0.18	0.19
Tangible Book Value	327.58	310.01	285.12	229.82	239.4
Tangible Book Value Per Share	0.23	0.22	0.20	0.18	0.19
Buildings	-	294.91	253.62	257.61	281.46
Machinery	-	466.58	467.28	496.48	558.63
Construction In Progress	-	-	3.86	-	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.