WILLIS LEASE FINANCE CORP

WLFCdata completeness 100%17 fiscal years on file
The thesis, from the filings

WILLIS LEASE FINANCE CORP earns about 4% on invested capital, below its ~9% cost of capital, but has diluted owners by 11% over 5 years — no moat visible in the numbers. The estimate methods put fair value between $64.63 and $1,759.95 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 2021FY 2022FY 2023FY 2024FY 2025
Revenue$274.2M1$311.9M2$418.6M3$569.2M4$730.2M4
Net income$3.35M5$5.44M6$43.8M7$108.6M8$113.8M8
Operating cash flow$90.7M9$144.4M10$229.7M11$284.4M12$283.2M12
Capital expenditure$2.17M13$6.63M14$5.14M15$15.6M16$31.1M16
Free cash flow (derived)$88.5M9$137.8M10$224.6M11$268.8M12$252.2M12
Total debt$1.79B17$1.85B18$1.8B19$2.26B20$2.7B20
Cash & equivalents$14.3M21$12.1M22$7.07M23$9.11M24$16.4M24
Diluted shares6.3M6.3M6.5M6.8M7.0M

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
$943.22
your share of equity
Profit it earned you last year
$162.05
Free cash flow it threw off
$359.19
Debt you’d be carrying
$3,846.64

10 shares is a claim on $943.22 of net worth that earned you $162.05 and generated $359.19 of cash last year, against $3,846.64 of debt.

iii. Is this a good business?
Moat signal · return on invested capital
4% avg · 5y
FY21 2%FY22 2%FY23 4%FY24 7%FY25 6%

It earned about 4% 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
+11% shares · 5y

Share count is up 11% over 5 years — owners have been diluted. Worth asking what they got for it. Total debt has risen 51% 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 $64.63 and $1,759.95 a share. They rest on different assumptions, so where they diverge is the story; the Graham Number is a stricter floor, not a target.

DCF · Growth Exit 10Y
$1,759.95
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears10
  • fcfGrowth20.0%
  • fcfBase$252.2M
DCF · Growth Exit 5Y
$788.77
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears5
  • fcfGrowth20.0%
  • fcfBase$252.2M
Earnings Power Value
$64.63
assumptions (8)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • normalizedEarnings$43.8M
  • growthAssumed0.0%
Graham Number
$180.72
assumptions (1)
  • grahamMultiplier2250.0%

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 years20.0%
Discount rate (WACC)8.93%
Terminal growth2.5%
At your growth, a share is worth $788.77
The three cases
Bear0.0%$130.88
Base20.0%$788.77
Bull20.0%$788.77

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

Default growth 20.0%= 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. 10-K · period ending 2021-12-31 · accession 0001018164-23-000006 (Revenues)
  2. 10-K · period ending 2022-12-31 · accession 0001018164-24-000013 (Revenues)
  3. 10-K · period ending 2023-12-31 · accession 0001018164-25-000027 (RevenueFromContractWithCustomerExcludingAssessedTax)
  4. 10-K/A · period ending 2024-12-31 · accession 0001018164-26-000041 (RevenueFromContractWithCustomerExcludingAssessedTax)
  5. 10-K · period ending 2021-12-31 · accession 0001018164-23-000006 (NetIncomeLoss)
  6. 10-K · period ending 2022-12-31 · accession 0001018164-24-000013 (NetIncomeLoss)
  7. 10-K · period ending 2023-12-31 · accession 0001018164-25-000027 (NetIncomeLoss)
  8. 10-K/A · period ending 2024-12-31 · accession 0001018164-26-000041 (NetIncomeLoss)
  9. 10-K · period ending 2021-12-31 · accession 0001018164-23-000006 (NetCashProvidedByUsedInOperatingActivities)
  10. 10-K · period ending 2022-12-31 · accession 0001018164-24-000013 (NetCashProvidedByUsedInOperatingActivities)
  11. 10-K · period ending 2023-12-31 · accession 0001018164-25-000027 (NetCashProvidedByUsedInOperatingActivities)
  12. 10-K/A · period ending 2024-12-31 · accession 0001018164-26-000041 (NetCashProvidedByUsedInOperatingActivities)
  13. 10-K · period ending 2021-12-31 · accession 0001018164-23-000006 (PaymentsToAcquirePropertyPlantAndEquipment)
  14. 10-K · period ending 2022-12-31 · accession 0001018164-24-000013 (PaymentsToAcquirePropertyPlantAndEquipment)
  15. 10-K · period ending 2023-12-31 · accession 0001018164-25-000027 (PaymentsToAcquirePropertyPlantAndEquipment)
  16. 10-K/A · period ending 2024-12-31 · accession 0001018164-26-000041 (PaymentsToAcquirePropertyPlantAndEquipment)
  17. 10-K · period ending 2021-12-31 · accession 0001018164-23-000006 (LongTermDebt)
  18. 10-K · period ending 2022-12-31 · accession 0001018164-24-000013 (LongTermDebt)
  19. 10-K · period ending 2023-12-31 · accession 0001018164-25-000027 (LongTermDebt)
  20. 10-K/A · period ending 2024-12-31 · accession 0001018164-26-000041 (LongTermDebt)
  21. 10-K · period ending 2021-12-31 · accession 0001018164-23-000006 (CashAndCashEquivalentsAtCarryingValue)
  22. 10-K · period ending 2022-12-31 · accession 0001018164-24-000013 (CashAndCashEquivalentsAtCarryingValue)
  23. 10-K · period ending 2023-12-31 · accession 0001018164-25-000027 (CashAndCashEquivalentsAtCarryingValue)
  24. 10-K/A · period ending 2024-12-31 · accession 0001018164-26-000041 (CashAndCashEquivalentsAtCarryingValue)