Dufu Liquor Group Limited (HKG:0986)

Dufu Liquor Group Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	0.34	0.36	1.35	10.19	1.54	7.43
Cash & Short-Term Investments	0.34	0.36	1.35	10.19	1.54	7.43
Cash Growth	-96.56%	-73.78%	-86.71%	563.15%	-79.34%	-40.66%
Accounts Receivable	92.77	40.27	194.57	74.93	73.83	99.13
Other Receivables	0.01	0.01	0.02	0.13	0.19	2.61
Receivables	92.78	40.27	194.59	75.05	74.02	101.74
Inventory	94.22	98.2	83.23	73.54	45.99	3.24
Prepaid Expenses	-	-	-	0.01	0.01	0.01
Other Current Assets	21.08	19.21	18.92	50.82	46.72	155.26
Total Current Assets	208.41	158.04	298.09	209.61	168.28	267.67
Property, Plant & Equipment	1.45	0.42	1.43	2.46	0.5	1.88
Long-Term Investments	13.03	12.28	28.42	27.14	23.08	18.69
Goodwill	-	-	1	2.84	4.19	6.6
Long-Term Accounts Receivable	186.92	216.59	85	178.93	163.4	46.62
Long-Term Deferred Tax Assets	0.09	0.1	0.1	0.11	0.6	0.62
Other Long-Term Assets	-	-	-	-	-	0.5
Total Assets	409.9	387.42	414.04	421.09	360.05	342.57
Accounts Payable	0.61	0.5	3.5	2.22	0.87	1.51
Accrued Expenses	29.53	24.48	17.44	12.81	10.46	4.06
Short-Term Debt	7.54	6.93	5.22	9.18	6.4	5.89
Current Portion of Long-Term Debt	10.59	10.41	9.86	-	-	-
Current Portion of Leases	0.85	0.37	1.01	0.99	0.39	1.17
Current Income Taxes Payable	0.24	0.32	1.25	-	-	1.24
Current Unearned Revenue	0.17	0.17	0.17	3.67	16.34	19.7
Total Current Liabilities	49.52	43.18	38.45	28.88	34.46	33.56
Long-Term Debt	14.58	12.16	8.57	16.57	16.15	10.16
Long-Term Leases	0.6	0.07	0.46	1.49	-	0.39
Total Liabilities	64.7	55.41	47.48	46.94	50.61	44.11
Common Stock	129.47	129.47	129.47	124.93	62.46	62.46
Additional Paid-In Capital	2,681	2,681	2,681	2,679	2,681	2,681
Retained Earnings	-2,458	-2,469	-2,451	-2,437	-2,438	-2,442
Comprehensive Income & Other	-7.08	-9.32	6.73	7.55	3.53	-3.01
Total Common Equity	345.2	332	366.56	374.15	309.44	298.46
Shareholders' Equity	345.2	332	366.56	374.15	309.44	298.46
Total Liabilities & Equity	409.9	387.42	414.04	421.09	360.05	342.57
Total Debt	34.16	29.94	25.12	28.23	22.94	17.61
Net Cash (Debt)	-33.83	-29.59	-23.77	-18.05	-21.41	-10.18
Net Cash Per Share	-0.03	-0.02	-0.02	-0.02	-0.03	-0.02
Filing Date Shares Outstanding	1,295	1,295	1,295	1,249	624.64	624.64
Total Common Shares Outstanding	1,295	1,295	1,295	1,249	624.64	624.64
Working Capital	158.89	114.86	259.64	180.74	133.82	234.11
Book Value Per Share	0.27	0.26	0.28	0.30	0.50	0.48
Tangible Book Value	345.2	332	365.56	371.31	305.25	291.86
Tangible Book Value Per Share	0.27	0.26	0.28	0.30	0.49	0.47
Machinery	-	1.03	1.03	1.78	2.45	16.45
Leasehold Improvements	-	0.85	0.85	0.85	1.09	1.09

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