Dynasty Fine Wines Group Balance Sheet

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	86.24	122.59	166.74	161.21	196.81	182.54
Cash & Short-Term Investments	86.24	122.59	166.74	161.21	196.81	182.54
Cash Growth	-27.67%	-26.48%	3.43%	-18.09%	7.82%	15.58%
Accounts Receivable	52.61	67.36	57.38	20.45	22.38	43.02
Other Receivables	12.8	2.32	1.92	2.42	1.64	0.46
Receivables	65.41	69.67	59.3	22.87	24.02	43.48
Inventory	220.22	231.28	235.75	238.37	250.57	257.32
Prepaid Expenses	13.03	8.92	8.9	12.36	29.13	2.73
Other Current Assets	-	7.55	5.94	5.47	4	8.61
Total Current Assets	384.9	440.01	476.63	440.27	504.52	494.67
Property, Plant & Equipment	138.02	139.65	94.79	83.38	93.82	92.3
Other Long-Term Assets	0.89	0.87	7.47	1.94	-	-
Total Assets	523.81	580.53	578.89	525.59	598.34	586.96
Accounts Payable	47.72	101.2	115.48	84.49	99.33	94.53
Accrued Expenses	-	18.23	28.38	29.42	88.37	49.78
Current Portion of Leases	0.7	1.02	1.12	0.86	1.82	2.02
Current Income Taxes Payable	-	15.7	18.49	23.4	13.67	19.28
Current Unearned Revenue	18.61	29.37	36.31	55.86	53.88	96.24
Other Current Liabilities	110.45	90.39	78.01	85.84	82.98	107.85
Total Current Liabilities	177.49	255.89	277.78	279.88	340.05	369.71
Long-Term Leases	-	0.31	1.19	0.13	0.76	2.09
Total Liabilities	177.49	256.2	278.97	280.01	340.81	371.81
Common Stock	140.84	140.84	140.84	124.82	124.82	124.82
Additional Paid-In Capital	-	486.34	486.34	464.46	464.46	464.46
Retained Earnings	-975.51	-730.32	-763.76	-785.1	-801.43	-834.24
Comprehensive Income & Other	1,153	413.15	421.7	425.63	451.54	442.63
Total Common Equity	318.49	310.01	285.12	229.82	239.4	197.67
Minority Interest	27.83	14.32	14.8	15.77	18.14	17.48
Shareholders' Equity	346.32	324.32	299.92	245.59	257.53	215.16
Total Liabilities & Equity	523.81	580.53	578.89	525.59	598.34	586.96
Total Debt	0.7	1.33	2.3	0.99	2.58	4.11
Net Cash (Debt)	85.54	121.26	164.44	160.22	194.23	178.43
Net Cash Growth	-27.17%	-26.26%	2.63%	-17.51%	8.86%	15.67%
Net Cash Per Share	0.06	0.09	0.13	0.13	0.16	0.14
Filing Date Shares Outstanding	1,408	1,408	1,408	1,248	1,248	1,248
Total Common Shares Outstanding	1,408	1,408	1,408	1,248	1,248	1,248
Working Capital	207.42	184.12	198.85	160.39	164.47	124.96
Book Value Per Share	0.23	0.22	0.20	0.18	0.19	0.16
Tangible Book Value	318.49	310.01	285.12	229.82	239.4	197.67
Tangible Book Value Per Share	0.23	0.22	0.20	0.18	0.19	0.16
Buildings	-	294.91	253.62	257.61	281.46	273.42
Machinery	-	466.58	467.28	496.48	558.63	542.51
Construction In Progress	-	-	3.86	-	-	2.44

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