Company: DDC
Filing Date: 2025-10-24
Form Type: F-1
Source: 0001213900-25-102214
Chunk: 293

Company: DDC Enterprise Ltd
Filing Date: 2025-10-24
Form: F-1
Chunk 293
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| Unallocated interest income                                |     |                          465,162 |   |     |    2,562,605 |   |     |    3,248,285 |   |
| Unallocated foreign currency exchange (loss)/gain, net     |     |                          671,007 |   |     |      (66,798 | ) |     |       16,927 |   |
| Unallocated other income                                   |     |                        1,599,746 |   |     |      421,449 |   |     |    1,912,396 |   |
| Unallocated other expenses, net                            |     |                                — |   |     |  (10,440,057 | ) |     |            — |   |
| Unallocated changes in fair value of financial instruments |     |                       (1,875,889 | ) |     |   17,101,260 |   |     |    4,803,913 |   |
| Total consolidated loss before income tax expenses         |     |                     (119,132,855 | ) |     | (156,970,922 | ) |     | (149,847,421 | ) |

(ai) Statutory Reserves In accordance with the PRC Company Laws, the paid -incapitals of the PRC subsidiaries and VIEs are not allowed to be transferred to the Company by way of cash dividends, loans or advances, nor can they be distributed except for liquidation. In addition, in accordance with the PRC Company Laws, the Company’s PRC subsidiaries and VIEs must make appropriations from their after -taxprofits as determined under the generally accepted accounting principles in the PRC (“PRC GAAP”) to non -distributablereserve funds including statutory surplus fund and discretionary surplus fund. The appropriation to the statutory surplus fund must be 10% of the after -taxprofits after offsetting any prior year losses as determined under PRC GAAP. Appropriation is not required if the statutory surplus fund has reached 50% of the registered capital of the PRC companies. Appropriation to the discretionary surplus fund is made at the discretion of the PRC companies. The statutory surplus fund and discretionary surplus fund are restricted for use. They may only be applied to offset losses or increase the registered capital of the respective companies. These reserves are not allowed to be transferred to the Company by way of cash dividends, loans or advances, nor can they be distributed