WORK Medical Technology Group LTD

WOKdata completeness 100%4 fiscal years on file
The thesis, from the filings

WORK Medical Technology Group LTD earns about -1% on invested capital, below its ~9% cost of capital, but has diluted owners by 132% over 4 years — no moat visible in the numbers. The estimate methods put fair value between $0.99 and $1.09 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$19.7M1$13.6M2$11.5M2$9.85M2
Net income$865,2103$112,0304−$3.49M4−$1.07M4
Operating cash flow−$2.26M5$2.21M6−$2.23M6$6.24M6
Capital expenditure$2.01M7$455,3918$9.23M8$1.33M8
Free cash flow (derived)−$4.27M5$1.75M6−$11.5M6$4.91M6
Total debt$8.84M9$13.3M10$6.39M10
Cash & equivalents$731,17811$1.6M12$6.56M12$4.09M12
Diluted shares12.5M12.5M12.7M29.0M

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
$6.33
your share of equity
Profit it earned you last year
−$0.37
Free cash flow it threw off
$1.69
Debt you’d be carrying
$2.21

10 shares is a claim on $6.33 of net worth that earned you −$0.37 and generated $1.69 of cash last year, against $2.21 of debt.

iii. Is this a good business?
Moat signal · return on invested capital
-1% avg · 4y
FY22 9%FY23 2%FY24 -12%FY25 -2%

It earned about -1% 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
+132% shares · 4y

Share count is up 132% over 4 years — owners have been diluted. Worth asking what they got for it. Total debt has fallen 28% — deleveraging.

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 2 estimate methods that apply put fair value between $0.99 and $1.09 a share. They rest on different assumptions, so where they diverge is the story.

DCF · Growth Exit 10Y
$1.09
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears10
  • fcfGrowth5.0%
  • fcfBase$1.75M
DCF · Growth Exit 5Y
$0.99
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears5
  • fcfGrowth5.0%
  • fcfBase$1.75M
Earnings Power Value
not applicable
normalized (5y-median) earnings non-positive — EPV undefined
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 years5.0%
Discount rate (WACC)8.93%
Terminal growth2.5%
At your growth, a share is worth $0.99
The three cases
Bear0.0%$0.79
Base5.0%$0.99
Bull10.0%$1.25

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

Default growth 5.0%= 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 2022-09-30 · accession 0001213900-25-014076 (RevenueFromContractWithCustomerIncludingAssessedTax)
  2. 20-F · period ending 2023-09-30 · accession 0001213900-26-010301 (RevenueFromContractWithCustomerIncludingAssessedTax)
  3. 20-F · period ending 2022-09-30 · accession 0001213900-25-014076 (NetIncomeLoss)
  4. 20-F · period ending 2023-09-30 · accession 0001213900-26-010301 (NetIncomeLoss)
  5. 20-F · period ending 2022-09-30 · accession 0001213900-25-014076 (NetCashProvidedByUsedInOperatingActivities)
  6. 20-F · period ending 2023-09-30 · accession 0001213900-26-010301 (NetCashProvidedByUsedInOperatingActivities)
  7. 20-F · period ending 2022-09-30 · accession 0001213900-25-014076 (PaymentsToAcquirePropertyPlantAndEquipment)
  8. 20-F · period ending 2023-09-30 · accession 0001213900-26-010301 (PaymentsToAcquirePropertyPlantAndEquipment)
  9. 20-F · period ending 2023-09-30 · accession 0001213900-25-014076 (ShortTermBorrowings)
  10. 20-F · period ending 2024-09-30 · accession 0001213900-26-010301 (ShortTermBorrowings)
  11. 20-F · period ending 2022-09-30 · accession 0001213900-25-014076 (CashAndCashEquivalentsAtCarryingValue)
  12. 20-F · period ending 2023-09-30 · accession 0001213900-26-010301 (CashAndCashEquivalentsAtCarryingValue)