Wan Leader International Limited (HKG:8482)

Wan Leader International Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	6.79	14.82	25.73	44.32	26.69	15.86
Short-Term Investments	-	-	-	0.64	0.67	1.9
Cash & Short-Term Investments	6.79	14.82	25.73	44.96	27.37	17.76
Cash Growth	-85.00%	-42.40%	-42.76%	64.27%	54.14%	-59.31%
Accounts Receivable	34.25	34.51	23.43	79.13	65.78	44.39
Other Receivables	4.16	3.7	1.37	-	9.44	0.59
Receivables	38.41	38.2	24.79	79.13	75.22	44.98
Inventory	29.11	31.86	25.78	-	-	-
Prepaid Expenses	0.21	0.37	0.6	-	-	-
Other Current Assets	1.02	3.12	3.1	5	6.95	4.12
Total Current Assets	75.54	88.38	80	129.09	109.54	66.85
Property, Plant & Equipment	2.83	3.38	3.31	3.97	3.92	16.66
Long-Term Investments	-	-	-	0.83	-	-
Long-Term Deferred Tax Assets	0.14	0.15	0.07	0.24	0.16	1.6
Other Long-Term Assets	0.11	0.01	0.01	0.71	0.17	4.94
Total Assets	78.62	91.91	83.39	134.83	113.79	90.04
Accounts Payable	19.83	27.03	16.69	55.02	47.82	26.87
Accrued Expenses	-	-	-	-	0.55	2
Short-Term Debt	4.01	3.67	1.67	2.99	3.63	-
Current Portion of Leases	0.16	0.49	0.67	0.63	2.42	6.53
Current Income Taxes Payable	1.31	1.27	1.33	2.53	0.06	-
Current Unearned Revenue	-	0.32	0.38	4.35	3.77	0.22
Other Current Liabilities	9.87	-	-	6.36	2.71	2.36
Total Current Liabilities	35.18	32.77	20.75	71.87	60.95	37.97
Long-Term Leases	0.14	0.35	0.83	1.49	0.66	4.11
Long-Term Deferred Tax Liabilities	-	-	-	-	0.05	-
Other Long-Term Liabilities	0.15	0.1	0.1	0.1	0.09	0.53
Total Liabilities	35.47	33.23	21.68	73.46	61.75	42.6
Common Stock	12.48	12.48	9.9	8.4	8.4	8.4
Additional Paid-In Capital	94.42	94.42	75.25	49.43	49.43	49.43
Retained Earnings	-78.7	-63.15	-38.48	-11.71	-20.95	-25.8
Comprehensive Income & Other	14.96	14.94	15.04	15.24	15.55	15.13
Total Common Equity	43.16	58.69	61.71	61.37	52.44	47.17
Minority Interest	-	-	-	-	-0.4	0.27
Shareholders' Equity	43.16	58.69	61.71	61.37	52.04	47.44
Total Liabilities & Equity	78.62	91.91	83.39	134.83	113.79	90.04
Total Debt	4.32	4.51	3.17	5.1	6.7	10.63
Net Cash (Debt)	2.47	10.32	22.56	39.86	20.67	7.12
Net Cash Growth	-94.27%	-54.27%	-43.39%	92.88%	190.12%	-83.55%
Net Cash Per Share	0.02	0.09	0.24	0.47	0.25	0.08
Filing Date Shares Outstanding	124.78	124.78	99	84	84	84
Total Common Shares Outstanding	124.78	124.78	99	84	84	84
Working Capital	40.37	55.61	59.25	57.21	48.59	28.88
Book Value Per Share	0.35	0.47	0.62	0.73	0.62	0.56
Tangible Book Value	43.16	58.69	61.71	61.37	52.44	47.17
Tangible Book Value Per Share	0.35	0.47	0.62	0.73	0.62	0.56
Machinery	-	3.39	1.53	1.49	0.87	4.75
Leasehold Improvements	-	2.28	2.31	1.74	1.87	5.6

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