Dynasty Fine Wines Group Limited (DYFWF)

Dynasty Fine Wines Group Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	122.59	166.74	161.21	196.81	182.54
Cash & Short-Term Investments	122.59	166.74	161.21	196.81	182.54
Cash Growth	-26.48%	3.43%	-18.09%	7.82%	15.58%
Accounts Receivable	67.36	57.38	20.45	22.38	43.02
Other Receivables	2.32	1.92	2.42	1.64	0.46
Receivables	69.67	59.3	22.87	24.02	43.48
Inventory	231.28	235.75	238.37	250.57	257.32
Prepaid Expenses	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	440.01	476.63	440.27	504.52	494.67
Property, Plant & Equipment	139.65	94.79	83.38	93.82	92.3
Other Long-Term Assets	0.87	7.47	1.94	-	-
Total Assets	580.53	578.89	525.59	598.34	586.96
Accounts Payable	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	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	29.37	36.31	55.86	53.88	96.24
Other Current Liabilities	90.39	78.01	85.84	82.98	107.85
Total Current Liabilities	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	256.2	278.97	280.01	340.81	371.81
Common Stock	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	-730.32	-763.76	-785.1	-801.43	-834.24
Comprehensive Income & Other	413.15	421.7	425.63	451.54	442.63
Total Common Equity	310.01	285.12	229.82	239.4	197.67
Minority Interest	14.32	14.8	15.77	18.14	17.48
Shareholders' Equity	324.32	299.92	245.59	257.53	215.16
Total Liabilities & Equity	580.53	578.89	525.59	598.34	586.96
Total Debt	1.33	2.3	0.99	2.58	4.11
Net Cash (Debt)	121.26	164.44	160.22	194.23	178.43
Net Cash Growth	-26.26%	2.63%	-17.51%	8.86%	15.67%
Net Cash Per Share	0.09	0.13	0.13	0.16	0.14
Filing Date Shares Outstanding	1,408	1,408	1,248	1,248	1,248
Total Common Shares Outstanding	1,408	1,408	1,248	1,248	1,248
Working Capital	184.12	198.85	160.39	164.47	124.96
Book Value Per Share	0.22	0.20	0.18	0.19	0.16
Tangible Book Value	310.01	285.12	229.82	239.4	197.67
Tangible Book Value Per Share	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.