Wan Leader International Balance Sheet

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

Millions HKD. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	9.56	15.51	14.82	25.73	44.32	26.69
Short-Term Investments	-	-	-	-	0.64	0.67
Cash & Short-Term Investments	9.56	15.51	14.82	25.73	44.96	27.37
Cash Growth	40.87%	4.64%	-42.40%	-42.76%	64.27%	54.14%
Accounts Receivable	23.64	31.78	34.51	23.43	79.13	65.78
Other Receivables	2.19	0.74	3.7	1.37	-	9.44
Receivables	25.82	32.52	38.2	24.79	79.13	75.22
Inventory	13.87	22.79	31.86	25.78	-	-
Prepaid Expenses	0.16	0.35	0.37	0.6	-	-
Other Current Assets	0.01	0.01	3.12	3.1	5	6.95
Total Current Assets	49.42	71.17	88.38	80	129.09	109.54
Property, Plant & Equipment	1.47	0.65	3.38	3.31	3.97	3.92
Long-Term Investments	-	-	-	-	0.83	-
Long-Term Deferred Tax Assets	0.04	0.06	0.15	0.07	0.24	0.16
Other Long-Term Assets	0.09	0.09	0.01	0.01	0.71	0.17
Total Assets	51.02	71.96	91.91	83.39	134.83	113.79
Accounts Payable	14.35	25.4	27.03	16.69	55.02	47.82
Accrued Expenses	-	-	-	-	-	0.55
Short-Term Debt	7.03	9.1	3.67	1.67	2.99	3.63
Current Portion of Leases	0.14	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	21.53	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	0.67	0.1	0.1	0.1	0.09
Total Liabilities	22.2	35.38	33.23	21.68	73.46	61.75
Common Stock	14.97	14.97	12.48	9.9	8.4	8.4
Additional Paid-In Capital	95.11	95.11	94.42	75.25	49.43	49.43
Retained Earnings	-96.47	-88.72	-63.15	-38.48	-11.71	-20.95
Comprehensive Income & Other	15.21	15.21	14.94	15.04	15.24	15.55
Total Common Equity	28.83	36.58	58.69	61.71	61.37	52.44
Minority Interest	-	-	-	-	-	-0.4
Shareholders' Equity	28.83	36.58	58.69	61.71	61.37	52.04
Total Liabilities & Equity	51.02	71.96	91.91	83.39	134.83	113.79
Total Debt	7.18	9.32	4.51	3.17	5.1	6.7
Net Cash (Debt)	2.38	6.19	10.32	22.56	39.86	20.67
Net Cash Growth	-3.60%	-39.97%	-54.27%	-43.39%	92.88%	190.12%
Net Cash Per Share	0.02	0.05	0.09	0.24	0.47	0.25
Filing Date Shares Outstanding	149.74	149.74	124.78	99	84	84
Total Common Shares Outstanding	149.74	149.74	124.78	99	84	84
Working Capital	27.89	36.51	55.61	59.25	57.21	48.59
Book Value Per Share	0.19	0.24	0.47	0.62	0.73	0.62
Tangible Book Value	28.83	36.58	58.69	61.71	61.37	52.44
Tangible Book Value Per Share	0.19	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.