Wan Leader International Balance Sheet

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

Millions HKD. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	7.05	15.51	14.82	25.73	44.32
Short-Term Investments	-	-	-	-	0.64
Cash & Short-Term Investments	7.05	15.51	14.82	25.73	44.96
Cash Growth	-54.52%	4.64%	-42.40%	-42.76%	64.27%
Accounts Receivable	35.05	31.78	34.51	23.43	79.13
Other Receivables	-0.56	0.74	3.7	1.37	-
Receivables	34.49	32.52	38.2	24.79	79.13
Inventory	12.43	22.79	31.86	25.78	-
Prepaid Expenses	0.31	0.35	0.37	0.6	-
Other Current Assets	0.09	0.01	3.12	3.1	5
Total Current Assets	54.37	71.17	88.38	80	129.09
Property, Plant & Equipment	1.13	0.65	3.38	3.31	3.97
Long-Term Investments	-	-	-	-	0.83
Long-Term Deferred Tax Assets	0.07	0.06	0.15	0.07	0.24
Other Long-Term Assets	-	0.09	0.01	0.01	0.71
Total Assets	55.57	71.96	91.91	83.39	134.83
Accounts Payable	29.56	25.4	27.03	16.69	55.02
Short-Term Debt	-	9.1	3.67	1.67	2.99
Current Portion of Leases	0.07	0.15	0.49	0.67	0.63
Current Income Taxes Payable	-	-	1.27	1.33	2.53
Current Unearned Revenue	-	-	0.32	0.38	4.35
Other Current Liabilities	0.15	-	-	-	6.36
Total Current Liabilities	29.78	34.65	32.77	20.75	71.87
Long-Term Leases	-	0.07	0.35	0.83	1.49
Other Long-Term Liabilities	0.57	0.67	0.1	0.1	0.1
Total Liabilities	30.35	35.38	33.23	21.68	73.46
Common Stock	17.97	14.97	12.48	9.9	8.4
Additional Paid-In Capital	-	95.11	94.42	75.25	49.43
Retained Earnings	-	-88.72	-63.15	-38.48	-11.71
Comprehensive Income & Other	7.25	15.21	14.94	15.04	15.24
Total Common Equity	25.22	36.58	58.69	61.71	61.37
Shareholders' Equity	25.22	36.58	58.69	61.71	61.37
Total Liabilities & Equity	55.57	71.96	91.91	83.39	134.83
Total Debt	0.07	9.32	4.51	3.17	5.1
Net Cash (Debt)	6.99	6.19	10.32	22.56	39.86
Net Cash Growth	12.82%	-39.97%	-54.27%	-43.39%	92.88%
Net Cash Per Share	0.04	0.05	0.09	0.24	0.47
Filing Date Shares Outstanding	179.69	149.74	124.78	99	84
Total Common Shares Outstanding	179.69	149.74	124.78	99	84
Working Capital	24.59	36.51	55.61	59.25	57.21
Book Value Per Share	0.14	0.24	0.47	0.62	0.73
Tangible Book Value	25.22	36.58	58.69	61.71	61.37
Tangible Book Value Per Share	0.14	0.24	0.47	0.62	0.73
Machinery	-	2.91	3.39	1.53	1.49
Leasehold Improvements	-	1.79	2.28	2.31	1.74