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Financial statements

Wing Yip Food Holdings Group Ltd financial statements

Income statement, balance sheet and cash flow statement for the last 4 fiscal years, taken from the XBRL data Wing Yip Food Holdings Group Ltd files with the SEC in its annual reports.

In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2022FY2024FY2024FY2025
Revenue131134145135
Cost of revenue86.48799.895.7
Gross profit44.347.144.839.5
Research and development4.114.254.974.13
General and administrative4.014.084.385.4
Operating expenses27.827.92928.9
Interest expense0.0811.061.07
Interest income0.240.180.180.08
Other non-operating income-1.53-2.73-3.67-1.49
Pre-tax income1516.512.19.1
Income tax3.812.480.851.18
Net income11.21411.27.91
EPS, basic0.230.290.230.16
EPS, diluted0.230.290.230.16
Shares, basic (weighted)484848.250.3
Shares, diluted (weighted)484848.250.3

Balance sheet

FY2022FY2024FY2024FY2025
Cash and equivalents67.49187.985.3
Receivables7.357.776.8
Inventory6.588.469.84
Other current assets3.927.7830.2
Total current assets109113132
Property, plant and equipment70.579.678.8
Lease right-of-use assets0.220.33.52
Intangible assets0.060.050.05
Other non-current assets0.170.160.11
Total assets181193215
Accounts payable7.798.110
Deferred revenue0.070.050.03
Short-term debt0.7810.53.82
Total current liabilities19.431.627.7
Long-term debt16.74.3414
Lease liabilities0.210.280.01
Total liabilities3837.743.4
Total debt17.514.817.8
Paid-in capital37.44344.1
Retained earnings100110116
Other comprehensive income-5.12-9.31-2.22
Shareholders' equity133143156172
Total equity133143156172
Total liabilities and equity181193215
Shares outstanding485050.3

Cash flow statement

FY2022FY2024FY2024FY2025
Net income11.21411.27.91
Depreciation and amortization1.353.024.425.74
Deferred income tax-0.03-0.04-0.030.18
Change in receivables-2.23-3.31-0.380.97
Change in inventory-1.811.15-1.88-1.38
Cash from operations8.9217.712.5-13.2
Capital expenditures-18.1-0.22-10.1-4.54
Cash from investing-18.1-0.22-10.1-4.55
Debt issued11.64.650.6515.4
Debt repaid-0.59-2.88-13.1
Stock issued6.231.13
Cash from financing5.836.134.417.5
Exchange rate effect-6.070.01-8.956.78
Net change in cash-9.3723.6-2.16-3.43
Free cash flow-9.1317.42.38-17.7
Interest paid0.580.920.991.05
Income taxes paid2.045.312.351.11

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $4.13 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin29.2%Gross profit / revenue.
Pre-tax margin6.7%Pre-tax income / revenue.
Net margin5.9%Net income / revenue.
FCF margin-13.1%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-9.7%Cash from operations / revenue.
Effective tax rate13.0%Income tax / pre-tax income, when pre-tax income is positive.
Return on equity (ROE)4.8%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)3.9%Net income / average total assets.
R&D / revenue3.1%Research and development expense / revenue.
Capex / revenue3.4%Capital expenditures / revenue.
D&A / revenue4.2%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-6.5%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y1.1%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit growth, 1y-11.8%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y-3.8%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Net income growth, 1y-29.7%Net income vs the same period a year earlier. Only from a positive base.
Net income CAGR, 3y-10.9%Compound annual growth of net income over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
EPS growth, 1y-30.4%EPS vs the same period a year earlier. Only from a positive base.
EPS CAGR, 3y-11.4%Compound annual growth of eps over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Operating cash flow growth, 1y-205.4%Operating cash flow vs the same period a year earlier. Only from a positive base.
Free cash flow growth, 1y-843.0%Free cash flow vs the same period a year earlier. Only from a positive base.
Book value growth, 1y10.4%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y9.0%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets growth, 1y11.3%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y4.5%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y1.6%Change in diluted weighted shares, per year over 3 years. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Current ratio4.77xCurrent assets / current liabilities.
Quick ratio3.32x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio3.08x(Cash + short-term investments) / current liabilities.
Debt / equity0.10xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets8.3%Total debt / total assets.
Liabilities / assets20.2%Total liabilities / total assets.
Net debt-$67.5MTotal debt - cash - short-term investments. Negative means more cash than debt.
Working capital$104.5MCurrent assets - current liabilities.
Goodwill and intangibles / assets0.0%(Goodwill + intangible assets) / total assets.
Tangible book value$171.8MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.66xRevenue / average total assets.
Fixed asset turnover1.71xRevenue / average property, plant and equipment.
Inventory turnover10.5xCost of revenue / average inventory.
Days inventory35 days365 x average inventory / cost of revenue.
Receivables turnover18.6xRevenue / average receivables.
Days sales outstanding20 days365 x average receivables / revenue.
Days payables35 days365 x average accounts payable / cost of revenue.
Cash conversion cycle20 daysDays inventory + days sales outstanding - days payables.
FCF conversion-223.6%Free cash flow / net income, when net income is positive.

Per share

MetricValueHow it is calculated
EPS, diluted$0.16Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
EPS, basic$0.16Net income per basic share, as reported (split-adjusted).
Revenue per share$2.69Revenue / diluted weighted shares.
FCF per share-$0.35Free cash flow / diluted weighted shares.
Operating cash flow per share-$0.26Cash from operations / diluted weighted shares.
Book value per share$3.41Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$3.41Tangible book value / shares outstanding.
Cash per share$1.69(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$52.0MShare price x shares outstanding.
Enterprise value-$15.5MMarket cap + total debt - cash - short-term investments.
P/E6.57xMarket cap / net income. Only when net income is positive.
P/S0.38xMarket cap / revenue.
P/B0.30xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book0.30xMarket cap / tangible book value, when positive.
FCF yield-34.0%Free cash flow / market cap.
Earnings yield15.2%Net income / market cap (the inverse of P/E).
What was Wing Yip Food Holdings Group Ltd's revenue in fiscal 2025?

Wing Yip Food Holdings Group Ltd reported revenue of $135.2M for fiscal 2025, 6.5% lower than the year before.

Was Wing Yip Food Holdings Group Ltd profitable in fiscal 2025?

Yes. Net income was $7.9M, a net margin of 5.9%.

How much free cash flow did Wing Yip Food Holdings Group Ltd generate in fiscal 2025?

Cash from operations of $13.2M minus capital expenditures of $4.5M left free cash flow of -$17.7M.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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