Company: DDC
Filing Date: 2025-10-24
Form Type: F-1
Source: 0001213900-25-102214
Chunk: 275

Company: DDC Enterprise Ltd
Filing Date: 2025-10-24
Form: F-1
Chunk 275
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                                            |     |                RMB |     |  RMB |
| Restricted Cash balances in:               |     |                    |     |      |
| Financial institutions in Chinese mainland |     |                    |     |      |
| — Denominated in the RMB                   |     |            497,108 |     |    — |
| Total Restricted Cash balances             |     |            497,108 |     |    — |

(j) Short-term Investment Short -terminvestment represents the Company’s investments in financial products managed by financial institutions which are redeemable at the option of the Company on any working day or have the original maturities of less than twelve months. The Company measures the short -terminvestments at fair value using the quoted prices or redemption prices provided by financial institutions at the end of each reporting period, with unrealized holding gains or losses, net of the related tax effect, excluded from earnings and recorded as a separate component of accumulated other comprehensive loss until realized. Realized gains or losses from the sale of short -terminvestments are determined on a specific identification basis and are recorded as gain on short -terminvestments when earned in the consolidated statements of operations and comprehensive loss. ( k) Contract Balances The timing of revenue recognition, billings and cash collections result in accounts receivable, net and contract liabilities. A contract liability is recognized when the Company has an obligation to transfer goods or services to a customer for which the Company has received consideration from the customer, or for which an amount of consideration is due from the customer. Accounts receivable, net are recognized in the period when the Company has transferred products or provided services to its customers and when its right to consideration is unconditional. Amounts collected on accounts receivable, net are included in net cash provided by operating activities in the consolidated statement of cash flows. In evaluating the collectability of receivable balances, the Company considers specific evidence including aging of the receivable, the customer’s payment history, its current credit worthiness and current economic trends. The Company makes a specific allowance if there is strong evidence indicating that an account receivable is likely to be unrecoverable, accounts receivable, net are written off after all collection efforts have been ceased. The Company does not have any off -balancesheet credit exposure related to its customers. (l) Inventories Inventories, consisting of products available for sale, are stated at the lower of cost and net realizable value. The Company’s inventories mainly contain convenience food products and agriculture products. For convenience food