WF Holding Ltd

WFFdata completeness 100%4 fiscal years on file

Data notes: no data for concept 'interestExpense'

The thesis, from the filings

WF Holding Ltd earns about -9% on invested capital, below its ~9% cost of capital, and has bought back 79% of its shares over 4 years — no moat visible in the numbers. The estimate methods put fair value between $0.63 and $2.08 a share.Whether it’s worth owning at today’s price is the last question — and yours to answer, below.

i. The business — what you’d actually own
FigureFY 2022FY 2023FY 2024FY 2025
Revenue$4.97M1$5.73M2$4.57M2$7.4M2
Net income$978,8153$491,4014$111,6034−$4.77M4
Operating cash flow−$166,6315$655,7966$753,4586−$2.44M6
Capital expenditure$125,8137$73,0878$51,5198$281,7458
Free cash flow (derived)−$292,4445$582,7096$701,9396−$2.72M6
Total debt$341,8109$463,90810$377,37810
Cash & equivalents$689,78711$777,12512$1.06M12$2.3M12
Diluted shares22.9M4.6M4.6M4.9M

Superscripts are receipts. Each links to the SEC filing the number came from (full list at the bottom).

ii. Your slice — ownership made literal
If you owned
shares
Net assets behind them
$9.64
your share of equity
Profit it earned you last year
−$9.68
Free cash flow it threw off
−$5.52
Debt you’d be carrying
$0.77

10 shares is a claim on $9.64 of net worth that earned you −$9.68 and generated −$5.52 of cash last year, against $0.77 of debt.

iii. Is this a good business?
Moat signal · return on invested capital
-9% avg · 4y
FY22 67%FY23 23%FY24 5%FY25 -130%

It earned about -9% on invested capital against a ~9% cost of capital — below the cost of funding. The numbers show no moat.

seeing a moat in the numbers →
Management signal · capital allocation
−79% shares · 4y

Share count is down 79% over 4 years — management has been buying back stock, quietly handing owners a bigger slice. Total debt has risen 10% over the same window.

reading capital allocation →

Signals, not verdicts — read from the filings above. Numbers don’t prove a moat; they show its footprint. You decide.

iv. What it’s worth — engine v0.1.0

The 3 estimate methods that apply put fair value between $0.63 and $2.08 a share. They rest on different assumptions, so where they diverge is the story.

DCF · Growth Exit 10Y
$1.95
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears10
  • fcfGrowth0.0%
  • fcfBase$582,709
DCF · Growth Exit 5Y
$2.08
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears5
  • fcfGrowth0.0%
  • fcfBase$582,709
Earnings Power Value
$0.63
assumptions (8)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • normalizedEarnings$301,502
  • growthAssumed0.0%
Graham Number
not applicable
diluted EPS missing or non-positive — Graham Number undefined

Different models answer different questions — which to trust when →

v. The price question — last, on purpose
Is today’s price fair?
See live price ↗
Type a price. The ledger answers.
Or set your own belief
FCF growth, next 5 years0.0%
Discount rate (WACC)8.93%
Terminal growth2.5%
At your growth, a share is worth $2.08
The three cases
Bear0.0%$2.08
Base0.0%$2.08
Bull5.0%$2.49

Bear/base/bull growth = 0% / filed history / history + 5pp. Type a price to see the return each case implies.

Default growth 0.0%= this company’s own filed history (median-to-median FCF CAGR, clamped 0–20%). Your adjustments are recorded anonymously. They become the “what do owners actually believe” dataset.

Sources — the receipts
  1. 20-F · period ending 2022-12-31 · accession 0001213900-25-037683 (RevenueFromContractWithCustomerIncludingAssessedTax)
  2. 20-F · period ending 2023-12-31 · accession 0001213900-26-050362 (RevenueFromContractWithCustomerIncludingAssessedTax)
  3. 20-F · period ending 2022-12-31 · accession 0001213900-25-037683 (NetIncomeLoss)
  4. 20-F · period ending 2023-12-31 · accession 0001213900-26-050362 (NetIncomeLoss)
  5. 20-F · period ending 2022-12-31 · accession 0001213900-25-037683 (NetCashProvidedByUsedInOperatingActivities)
  6. 20-F · period ending 2023-12-31 · accession 0001213900-26-050362 (NetCashProvidedByUsedInOperatingActivities)
  7. 20-F · period ending 2022-12-31 · accession 0001213900-25-037683 (PaymentsToAcquirePropertyPlantAndEquipment)
  8. 20-F · period ending 2023-12-31 · accession 0001213900-26-050362 (PaymentsToAcquirePropertyPlantAndEquipment)
  9. 20-F · period ending 2023-12-31 · accession 0001213900-25-037683 (LongTermDebtNoncurrent)
  10. 20-F · period ending 2024-12-31 · accession 0001213900-26-050362 (LongTermDebtNoncurrent)
  11. 20-F · period ending 2022-12-31 · accession 0001213900-25-037683 (CashAndCashEquivalentsAtCarryingValue)
  12. 20-F · period ending 2023-12-31 · accession 0001213900-26-050362 (CashAndCashEquivalentsAtCarryingValue)