Wan Leader International Limited (HKG:8482)

Wan Leader International Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	15.51	14.82	25.73	44.32	26.69
Short-Term Investments	-	-	-	0.64	0.67
Cash & Short-Term Investments	15.51	14.82	25.73	44.96	27.37
Cash Growth	4.64%	-42.40%	-42.76%	64.27%	54.14%
Accounts Receivable	31.78	34.51	23.43	79.13	65.78
Other Receivables	0.74	3.7	1.37	-	9.44
Receivables	32.52	38.2	24.79	79.13	75.22
Inventory	22.79	31.86	25.78	-	-
Prepaid Expenses	0.35	0.37	0.6	-	-
Other Current Assets	0.01	3.12	3.1	5	6.95
Total Current Assets	71.17	88.38	80	129.09	109.54
Property, Plant & Equipment	0.65	3.38	3.31	3.97	3.92
Long-Term Investments	-	-	-	0.83	-
Long-Term Deferred Tax Assets	0.06	0.15	0.07	0.24	0.16
Other Long-Term Assets	0.09	0.01	0.01	0.71	0.17
Total Assets	71.96	91.91	83.39	134.83	113.79
Accounts Payable	25.4	27.03	16.69	55.02	47.82
Accrued Expenses	-	-	-	-	0.55
Short-Term Debt	9.1	3.67	1.67	2.99	3.63
Current Portion of Leases	0.15	0.49	0.67	0.63	2.42
Current Income Taxes Payable	-	1.27	1.33	2.53	0.06
Current Unearned Revenue	-	0.32	0.38	4.35	3.77
Other Current Liabilities	-	-	-	6.36	2.71
Total Current Liabilities	34.65	32.77	20.75	71.87	60.95
Long-Term Leases	0.07	0.35	0.83	1.49	0.66
Long-Term Deferred Tax Liabilities	-	-	-	-	0.05
Other Long-Term Liabilities	0.67	0.1	0.1	0.1	0.09
Total Liabilities	35.38	33.23	21.68	73.46	61.75
Common Stock	14.97	12.48	9.9	8.4	8.4
Additional Paid-In Capital	95.11	94.42	75.25	49.43	49.43
Retained Earnings	-88.72	-63.15	-38.48	-11.71	-20.95
Comprehensive Income & Other	15.21	14.94	15.04	15.24	15.55
Total Common Equity	36.58	58.69	61.71	61.37	52.44
Minority Interest	-	-	-	-	-0.4
Shareholders' Equity	36.58	58.69	61.71	61.37	52.04
Total Liabilities & Equity	71.96	91.91	83.39	134.83	113.79
Total Debt	9.32	4.51	3.17	5.1	6.7
Net Cash (Debt)	6.19	10.32	22.56	39.86	20.67
Net Cash Growth	-39.97%	-54.27%	-43.39%	92.88%	190.12%
Net Cash Per Share	0.05	0.09	0.24	0.47	0.25
Filing Date Shares Outstanding	149.74	124.78	99	84	84
Total Common Shares Outstanding	149.74	124.78	99	84	84
Working Capital	36.51	55.61	59.25	57.21	48.59
Book Value Per Share	0.24	0.47	0.62	0.73	0.62
Tangible Book Value	36.58	58.69	61.71	61.37	52.44
Tangible Book Value Per Share	0.24	0.47	0.62	0.73	0.62
Machinery	2.91	3.39	1.53	1.49	0.87
Leasehold Improvements	1.79	2.28	2.31	1.74	1.87

Source: S&P Global Market Intelligence. Standard template. Financial Sources.