WLS Holdings Balance Sheet

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

Millions HKD. Fiscal year is May - Apr.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Oct '25 Oct 31, 2025	Apr '25 Apr 30, 2025	Apr '24 Apr 30, 2024	Apr '23 Apr 30, 2023	Apr '22 Apr 30, 2022	Apr '21 Apr 30, 2021
Cash & Equivalents	3.91	15.55	18.48	18.51	36.19	44.05
Short-Term Investments	-	2.87	-	-	-	-
Trading Asset Securities	131.92	53.22	47.66	45.27	71.95	64.64
Cash & Short-Term Investments	135.83	71.64	66.14	63.79	108.14	108.7
Cash Growth	72.74%	8.31%	3.69%	-41.02%	-0.51%	1.26%
Accounts Receivable	35.79	36.48	42.26	43.67	53.8	35.63
Other Receivables	-	9.31	-	-	0.01	0.01
Receivables	494.01	491.28	256.52	461.73	300.24	241.59
Inventory	0.34	0.47	0.34	0.48	0.87	1.23
Prepaid Expenses	17.39	0.52	10.94	8.54	13.23	13.6
Restricted Cash	-	-	-	-	0	0
Other Current Assets	-	-	-	-	14.71	51.49
Total Current Assets	647.57	563.9	333.94	534.54	437.18	416.6
Property, Plant & Equipment	1.82	2.63	3.91	4.88	15.4	7.6
Long-Term Investments	2.61	2.37	1.14	2.23	3.37	9.85
Long-Term Deferred Tax Assets	-	-	-	6.53	6.63	9.79
Other Long-Term Assets	-	-	1.14	1.11	0.96	0.79
Total Assets	670.95	585.1	582.04	575.61	703.37	711.07
Accounts Payable	10.45	8.57	8.93	10.75	16.69	10.77
Accrued Expenses	7	5.29	3.71	4.41	4.47	5.1
Short-Term Debt	-	-	-	-	19.57	149.67
Current Portion of Long-Term Debt	153.56	152.58	148.35	120.56	116.43	-
Current Portion of Leases	0.13	0.3	0.66	1.03	2.6	3.81
Current Income Taxes Payable	4.86	4.86	0.67	0.82	0.72	0.65
Current Unearned Revenue	0.25	0.16	2.85	13.37	17.29	6.77
Other Current Liabilities	41.01	35.85	32.19	23.95	17.14	24.92
Total Current Liabilities	217.24	207.61	197.36	174.89	194.91	201.68
Long-Term Debt	-	-	0.1	3.32	3.02	-
Long-Term Leases	-	-	0.24	0.6	1.62	0.31
Long-Term Deferred Tax Liabilities	-	-	0.46	0.69	1.28	0.19
Total Liabilities	217.24	207.61	198.17	179.5	200.83	202.18
Common Stock	143.67	143.67	143.67	143.67	143.67	143.67
Additional Paid-In Capital	751.32	751.32	751.32	751.32	751.32	751.32
Retained Earnings	-404.14	-480.11	-473.26	-462.12	-349.73	-339.53
Comprehensive Income & Other	-37.14	-37.38	-37.85	-36.76	-35.62	-34.11
Total Common Equity	453.7	377.5	383.88	396.11	509.64	521.35
Minority Interest	-	-	-	-	-7.09	-12.47
Shareholders' Equity	453.7	377.5	383.88	396.11	502.55	508.89
Total Liabilities & Equity	670.95	585.1	582.04	575.61	703.37	711.07
Total Debt	153.68	152.88	149.36	125.5	143.24	153.79
Net Cash (Debt)	-17.85	-81.25	-83.21	-61.72	-35.1	-45.09
Net Cash Per Share	-0.00	-0.01	-0.01	-0.00	-0.00	-0.00
Filing Date Shares Outstanding	14,367	14,367	14,367	14,367	14,367	14,367
Total Common Shares Outstanding	14,367	14,367	14,367	14,367	14,367	14,367
Working Capital	430.33	356.29	136.58	359.64	242.28	214.92
Book Value Per Share	0.03	0.03	0.03	0.03	0.04	0.04
Tangible Book Value	453.7	377.5	383.88	396.11	509.64	521.35
Tangible Book Value Per Share	0.03	0.03	0.03	0.03	0.04	0.04
Machinery	-	22.19	22.29	22.37	23.34	17.31

Updated Oct 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.