Dufu Liquor Group Balance Sheet

Financials in millions HKD. Fiscal year is April - March.

Millions HKD. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	0.26	0.22	0.36	1.35	10.19	1.54
Cash & Short-Term Investments	0.26	0.22	0.36	1.35	10.19	1.54
Cash Growth	-22.39%	-38.03%	-73.78%	-86.71%	563.15%	-79.34%
Accounts Receivable	193.22	199.05	40.27	194.57	74.93	73.83
Other Receivables	0	0	0.01	0.02	0.13	0.19
Receivables	193.22	199.05	40.27	194.59	75.05	74.02
Inventory	120.12	93.93	98.2	83.23	73.54	45.99
Prepaid Expenses	-	-	-	-	0.01	0.01
Other Current Assets	0.31	20.9	19.21	18.92	50.82	46.72
Total Current Assets	313.92	314.1	158.04	298.09	209.61	168.28
Property, Plant & Equipment	0.57	0.98	0.42	1.43	2.46	0.5
Long-Term Investments	8.75	16.89	12.28	28.42	27.14	23.08
Goodwill	-	-	-	1	2.84	4.19
Long-Term Accounts Receivable	125.2	107.16	216.59	85	178.93	163.4
Long-Term Deferred Tax Assets	0.08	0.09	0.1	0.1	0.11	0.6
Total Assets	448.51	439.21	387.42	414.04	421.09	360.05
Accounts Payable	0.61	0.61	0.5	3.5	2.22	0.87
Accrued Expenses	39.77	36.03	24.48	17.44	12.81	10.46
Short-Term Debt	-	-	3.23	5.22	9.18	6.4
Current Portion of Long-Term Debt	17.53	15.48	14.1	9.86	-	-
Current Portion of Leases	0.59	0.8	0.37	1.01	0.99	0.39
Current Income Taxes Payable	5.01	1.3	0.32	1.25	-	-
Current Unearned Revenue	0.17	0.17	0.17	0.17	3.67	16.34
Total Current Liabilities	63.68	54.37	43.18	38.45	28.88	34.46
Long-Term Debt	15	17.5	12.16	8.57	16.57	16.15
Long-Term Leases	-	0.21	0.07	0.46	1.49	-
Total Liabilities	78.67	72.08	55.41	47.48	46.94	50.61
Common Stock	129.47	129.47	129.47	129.47	124.93	62.46
Additional Paid-In Capital	2,681	2,681	2,681	2,681	2,679	2,681
Retained Earnings	-2,433	-2,439	-2,469	-2,451	-2,437	-2,438
Comprehensive Income & Other	-7.87	-4.28	-9.32	6.73	7.55	3.53
Total Common Equity	369.84	367.13	332	366.56	374.15	309.44
Shareholders' Equity	369.84	367.13	332	366.56	374.15	309.44
Total Liabilities & Equity	448.51	439.21	387.42	414.04	421.09	360.05
Total Debt	33.12	33.98	29.94	25.12	28.23	22.94
Net Cash (Debt)	-32.86	-33.76	-29.59	-23.77	-18.05	-21.41
Net Cash Per Share	-0.03	-0.03	-0.02	-0.02	-0.02	-0.03
Filing Date Shares Outstanding	1,295	1,295	1,295	1,295	1,249	624.64
Total Common Shares Outstanding	1,295	1,295	1,295	1,295	1,249	624.64
Working Capital	250.24	259.73	114.86	259.64	180.74	133.82
Book Value Per Share	0.29	0.28	0.26	0.28	0.30	0.50
Tangible Book Value	369.84	367.13	332	365.56	371.31	305.25
Tangible Book Value Per Share	0.29	0.28	0.26	0.28	0.30	0.49
Machinery	-	1.03	1.03	1.03	1.78	2.45
Leasehold Improvements	-	0.85	0.85	0.85	0.85	1.09

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