WLS Holdings Limited (HKG:8021)

WLS Holdings Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Oct 31, 2024	Apr 30, 2024	Apr 30, 2023	Apr 30, 2022	Apr 30, 2021	Apr 30, 2020
Cash & Equivalents	17.41	18.48	18.51	36.19	44.05	78.3
Short-Term Investments	-	-	-	-	-	6.36
Trading Asset Securities	61.22	47.66	45.27	71.95	64.64	22.69
Cash & Short-Term Investments	78.63	66.14	63.79	108.14	108.7	107.34
Cash Growth	22.77%	3.69%	-41.02%	-0.51%	1.26%	-28.84%
Accounts Receivable	43.97	42.26	43.67	53.8	35.63	35.2
Other Receivables	-	-	-	0.01	0.01	0.01
Receivables	248.11	256.52	461.73	300.24	241.59	186.43
Inventory	0.35	0.34	0.48	0.87	1.23	0.45
Prepaid Expenses	15.5	10.94	8.54	13.23	13.6	1.58
Restricted Cash	-	-	-	0	0	0
Other Current Assets	-	-	-	14.71	51.49	37.59
Total Current Assets	342.59	333.94	534.54	437.18	416.6	333.4
Property, Plant & Equipment	2.98	3.91	4.88	15.4	7.6	18.72
Long-Term Investments	2.22	1.14	2.23	3.37	9.85	9.26
Long-Term Deferred Tax Assets	-	-	6.53	6.63	9.79	9.87
Other Long-Term Assets	1.14	1.14	1.11	0.96	0.79	49.66
Total Assets	616.92	582.04	575.61	703.37	711.07	732.12
Accounts Payable	7.88	8.93	10.75	16.69	10.77	8.55
Accrued Expenses	4.07	3.71	4.41	4.47	5.1	6.82
Short-Term Debt	-	-	-	19.57	149.67	146.51
Current Portion of Long-Term Debt	144.89	148.35	120.56	116.43	-	-
Current Portion of Leases	0.2	0.66	1.03	2.6	3.81	5.08
Current Income Taxes Payable	2.89	0.67	0.82	0.72	0.65	0.65
Current Unearned Revenue	1.7	2.85	13.37	17.29	6.77	9.1
Other Current Liabilities	38.73	32.19	23.95	17.14	24.92	26.56
Total Current Liabilities	200.35	197.36	174.89	194.91	201.68	203.26
Long-Term Debt	0.1	0.1	3.32	3.02	-	-
Long-Term Leases	0.24	0.24	0.6	1.62	0.31	4.14
Long-Term Deferred Tax Liabilities	0.78	0.46	0.69	1.28	0.19	0.37
Total Liabilities	201.47	198.17	179.5	200.83	202.18	207.77
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	-442.78	-473.26	-462.12	-349.73	-339.53	-324.02
Comprehensive Income & Other	-36.77	-37.85	-36.76	-35.62	-34.11	-33.34
Total Common Equity	415.44	383.88	396.11	509.64	521.35	537.63
Minority Interest	-	-	-	-7.09	-12.47	-13.28
Shareholders' Equity	415.44	383.88	396.11	502.55	508.89	524.35
Total Liabilities & Equity	616.92	582.04	575.61	703.37	711.07	732.12
Total Debt	145.43	149.36	125.5	143.24	153.79	155.73
Net Cash (Debt)	-66.8	-83.21	-61.72	-35.1	-45.09	-48.39
Net Cash Per Share	-0.00	-0.01	-0.00	-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	142.24	136.58	359.64	242.28	214.92	130.13
Book Value Per Share	0.03	0.03	0.03	0.04	0.04	0.04
Tangible Book Value	415.44	383.88	396.11	509.64	521.35	537.63
Tangible Book Value Per Share	0.03	0.03	0.03	0.04	0.04	0.04
Land	-	-	-	-	-	9.27
Machinery	-	22.29	22.37	23.34	17.31	17.45

Updated Dec 31, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.