WHF

Valuation Ratios

Breakdown 2024-12-31 2023-12-31 2022-12-31 2021-12-31
Price to Earnings 20.60 13.98 19.19 10.92
Price to Sales 9.27
Book Value Per Common Share 12.31 13.63 14.30 15.10
Price to Book 0.79 0.90 0.91 1.03
Price to Operating Cash Flow 2.86 3.16 4.21 -3.63
Price to Free Cash Flow -3.63
Enterprise Value to EBITDA
Breakdown 2025-09-30 2025-06-30 2025-03-31 2024-12-31 2024-09-30 2024-06-30 2024-03-31 2023-12-31 2023-09-30 2023-06-30 2023-03-31 2022-12-31 2022-09-30
Price to Earnings 26.62 31.14 53.61 38.57 20.80 47.69 17.49 26.18 39.13 15.21
Price to Sales
Book Value Per Common Share 11.41 11.82 12.11 12.31 12.77 13.45 13.50 13.63 13.87 14.00 14.20 14.30 14.76
Price to Book 0.61 0.74 0.80 0.79 0.91 0.91 0.92 0.90 0.92 0.92 0.88 0.91 0.75
Price to Operating Cash Flow 2.11 13.79 -32.02 4.66 6.61 180.23 3.98 9.24 13.37 4.02
Price to Free Cash Flow
Enterprise Value to EBITDA

Earnings Data

Breakdown 2024-12-31 2023-12-31 2022-12-31 2021-12-31
Earning YoY -46.59 29.41 -52.11
Revenue YoY
EBITDA YoY
Net Profit YoY -46.84 30.15 -47.89
Breakdown 2025-09-30 2025-06-30 2025-03-31 2024-12-31 2024-09-30 2024-06-30 2024-03-31 2023-12-31 2023-09-30 2023-06-30 2023-03-31 2022-12-31 2022-09-30
Earning YoY -7.14 55.56 -49.15 126.92 48.98 53.13 -56.16
Revenue YoY
EBITDA YoY
Net Profit YoY -8.54 52.77 -34.37 131.33 49.17 51.71 -55.59

Financial Strength

Breakdown 2024-12-31 2023-12-31 2022-12-31 2021-12-31
Cash Per Common Share 1.07 1.09 1.23
Quick Ratio
Current Ratio
Debt to Equity 2.07 2.02 2.04 1.43
Long-Term Debt to Equity
Breakdown 2025-09-30 2025-06-30 2025-03-31 2024-12-31 2024-09-30 2024-06-30 2024-03-31 2023-12-31 2023-09-30 2023-06-30 2023-03-31 2022-12-31 2022-09-30
Cash Per Common Share 1.29 1.22 0.97 1.07 1.07 1.27 1.14 1.09 1.07 1.18 1.09 1.22 1.45
Quick Ratio
Current Ratio
Debt to Equity 2.33 2.32 2.18 2.07 2.04 2.01 2.05 2.02 2.02 2.12 2.06 2.04 1.93
Long-Term Debt to Equity

Profitability

Breakdown 2024-12-31 2023-12-31 2022-12-31 2021-12-31
ROA 1.10 1.92 1.42 3.54
ROE 3.38 5.81 4.32 8.60
Gross Margin
Operating Margin
EBITDA Margin
Net Profit Margin 85.12
Breakdown 2025-09-30 2025-06-30 2025-03-31 2024-12-31 2024-09-30 2024-06-30 2024-03-31 2023-12-31 2023-09-30 2023-06-30 2023-03-31 2022-12-31 2022-09-30
ROA 0.60 0.64 0.43 0.90 1.32 0.56 1.58 1.02 0.68 1.53
ROE 2.00 2.12 1.35 2.72 3.97 1.71 4.77 3.19 2.08 4.49
Gross Margin
Operating Margin
EBITDA Margin
Net Profit Margin

Dividends

Breakdown 2024-12-31 2023-12-31 2022-12-31 2021-12-31
Dividend Yield 0.00
Dividend Payout Ratio 99.01
Breakdown 2025-09-30 2025-06-30 2025-03-31 2024-12-31 2024-09-30 2024-06-30 2024-03-31 2023-12-31 2023-09-30 2023-06-30 2023-03-31 2022-12-31 2022-09-30
Dividend Yield
Dividend Payout Ratio

Financial Statements

Breakdown 2024-12-31 2023-12-31 2022-12-31 2021-12-31
Assets 985,898.00 1,062,911.00 1,101,770.00 851,019.00
      Cash and Short-Term Investments 24,878.00 25,374.00 28,468.00 0
            Cash and Cash Equivalents 24,878.00 25,374.00 28,468.00 12,185.00
            Short-Term Investments 0 0 0 0
      Net Receivables 112.00 343.00 283.00 7,521.00
      Inventory 0 0 0 0
      Other Current Assets 0 0 0 0
      Property, Plant, Equipment Net 0 0 0 0
      Goodwill 0 0 0 0
      Intangible Assets 0 0 0 0
      Long-Term Investments 0 0 0 819,208.00
      Non-Current Deferred Assets 0 0 0 0
      Other Non-Current Assets 0 0 0 0
Liabilities 665,157.00 711,473.00 739,144.00 501,268.00
      Payables and Expenses 0 0 0 0
            Account Payables 0 0 0 12,747.00
            Current Accrued Liabilities 0 0 0 0
      Short-Term Debt 0 0 0 0
      Other Current Liabilities 0 0 0 0
      Long-Term Debt 0 0 0 475,958.00
      Other Non-Current Liabilities 0 0 0 0
Equity 320,741.00 351,438.00 362,626.00 349,751.00
   Shareholders Equity 286,134.00 316,772.00 332,387.00 349,751.00
      Capital Stock 23.00 23.00 23.00 23.00
      Share Premium 337,205.00 338,275.00 339,240.00 339,161.00
      Retained Earnings -51,094.00 -21,526.00 -6,876.00 10,567.00
      Treasury Shares 0 0 0 0
      Accumulated Other Comprehensive Income 0 0 0 0
   Minority Interest 0 0 0 0
Debt 353,117.00 386,448.00 440,427.00 475,958.00
Net Debt 328,239.00 361,074.00 411,959.00 463,773.00
Common Shares Outstanding 23,243.09 23,243.09 23,243.09 23,162.67
Breakdown 2024-12-31 2023-12-31 2022-12-31 2021-12-31
Revenues 0 0 0 35,353.00
Interest Income 0 0 0 63,152.00
Interest Expense 27,899.00 29,915.00 21,940.00 16,594.00
Non-Interest Expense 0 0 0 4,255.00
Operating Expenses 0 0 0 4,255.00
   Selling, General and Administrative Expenses 4,440.00 3,622.00 3,963.00 4,255.00
   Other Operating Expenses 0 0 0 1,004.00
EBT 0 0 0 31,098.00
Income Tax 0.00 0.00 0.00 1,004.00
Net Income Including Non-Controlling Interests 0 0 0 30,094.00
Net Income 10,851.00 20,412.00 15,683.00 30,094.00
Deprecation and Amortization 0.00 0.00 0.00 0
EPS 0.00 0.00 0.00 0.00
Diluted EPS 0.00 0.00 0.00 0.00
Average Shares Outstanding Basic 23,243.09 23,243.09 23,229.55 21,150.17
Average Shares Outstanding Diluted 23,243.09 23,243.09 23,229.55 21,150.17
Breakdown 2024-12-31 2023-12-31 2022-12-31 2021-12-31
Operating Cash Flow 78,758.00 90,369.00 71,994.00 -90,193.00
   Operating Net Income 21,233.00 32,038.00 25,750.00 30,094.00
   Deprecation and Amortization 0 0 0 0
   Deferred Income Tax 0 0 0 0
   Share Based Compensation 0 0 0 0
   Change in Working Capital 9,625.00 3,739.00 445.00 7,128.00
   Other Operating Activities 47,900.00 54,592.00 45,799.00 -127,415.00
Investing Cash Flow 0 0 0 0
   Capital Expenditure 0.00 0.00 0.00 0
   Net Purchase/Sale of PPE 0 0 0 0
   Net Purchase/Sale of Investments Net 0 0 0 0
   Net Purchase/Sale of Business 0 0 0 0
   Other Investing Activities 0 0 0 0
Financing Cash Flow -75,396.00 -92,125.00 -68,488.00 97,014.00
   Net Issuance/Repayment of Debt 272,537.00 388,847.00 315,944.00 91,784.00
   Net Issuance/Repurchase of Equity 0 0 125.00 37,486.00
   Dividends Paid 0 0 0 -29,797.00
   Other Financing Activities -347,933.00 -480,972.00 -384,557.00 -2,459.00
Net Change in Cash 3,349.00 -1,777.00 3,796.00 6,821.00
   Cash at Beginning of Period 24,487.00 26,264.00 0 15,945.00
   Cash at End of Period 27,836.00 24,487.00 0 22,468.00
Free Cash Flow 0 0 0 -90,193.00
Breakdown 2025-09-30 2025-06-30 2025-03-31 2024-12-31 2024-09-30 2024-06-30 2024-03-31 2023-12-31 2023-09-30 2023-06-30 2023-03-31 2022-12-31 2022-09-30
Assets 990,335.00 1,021,860.00 1,002,283.00 985,898.00 1,009,800.00 1,048,190.00 1,062,989.00 1,062,911.00 1,076,215.00 1,115,708.00 1,105,619.00 1,101,770.00 1,103,050.00
      Cash and Short-Term Investments 29,894.00 28,312.00 22,595.00 24,878.00 24,818.00 29,564.00 26,425.00 25,374.00 24,858.00 27,414.00 25,295.00 28,468.00 33,570.00
            Cash and Cash Equivalents 29,894.00 28,312.00 22,595.00 24,878.00 24,818.00 29,564.00 26,425.00 25,374.00 24,858.00 27,414.00 25,295.00 28,468.00 33,570.00
            Short-Term Investments 0 0 0 0 0 0 0 0 0 0 0 0 0
      Net Receivables 3,945.00 1,479.00 1,698.00 112.00 615.00 12,630.00 7,560.00 343.00 1,037.00 11,770.00 343.00 283.00 3,288.00
      Inventory 0 0 0 0 0 0 0 0 0 0 0 0 0
      Other Current Assets 0 0 0 0 0 0 0 0 0 0 0 0 0
      Property, Plant, Equipment Net 0 0 0 0 0 0 0 0 0 0 0 0 0
      Goodwill 0 0 0 0 0 0 0 0 0 0 0 0 0
      Intangible Assets 0 0 0 0 0 0 0 0 0 0 0 0 0
      Long-Term Investments 0 0 0 0 0 0 0 0 0 0 0 0 0
      Non-Current Deferred Assets 0 0 0 0 0 0 0 0 0 0 0 0 0
      Other Non-Current Assets 0 0 0 0 0 0 0 0 0 0 0 0 0
Liabilities 692,513.00 714,093.00 686,899.00 665,157.00 677,163.00 700,046.00 714,794.00 711,473.00 719,919.00 758,566.00 744,692.00 739,144.00 726,931.00
      Payables and Expenses 0 0 0 0 0 0 0 0 0 0 0 0 0
            Account Payables 0 0 0 0 0 0 0 0 0 0 0 0 0
            Current Accrued Liabilities 0 0 0 0 0 0 0 0 0 0 0 0 0
      Short-Term Debt 0 0 0 0 0 0 0 0 0 0 0 0 0
      Other Current Liabilities 0 0 0 0 0 0 0 0 0 0 0 0 0
      Long-Term Debt 0 0 0 0 0 0 0 0 0 0 0 0 0
      Other Non-Current Liabilities 0 0 0 0 0 0 0 0 0 0 0 0 0
Equity 297,822.00 307,767.00 315,384.00 320,741.00 332,637.00 348,144.00 348,195.00 351,438.00 356,296.00 357,142.00 360,927.00 362,626.00 376,119.00
   Shareholders Equity 265,245.00 274,750.00 281,449.00 286,134.00 296,875.00 312,682.00 313,792.00 316,772.00 322,295.00 325,296.00 330,015.00 332,387.00 343,019.00
      Capital Stock 23.00 23.00 23.00 23.00 23.00 23.00 23.00 23.00 23.00 23.00 23.00 23.00 23.00
      Share Premium 337,205.00 337,205.00 337,205.00 337,205.00 338,275.00 338,275.00 338,275.00 338,275.00 339,240.00 339,240.00 339,240.00 339,240.00 340,264.00
      Retained Earnings -71,983.00 -62,478.00 -55,779.00 -51,094.00 -41,423.00 -25,616.00 -24,506.00 -21,526.00 -16,968.00 -13,967.00 -9,248.00 -6,876.00 2,732.00
      Treasury Shares 0 0 0 0 0 0 0 0 0 0 0 0 0
      Accumulated Other Comprehensive Income 0 0 0 0 0 0 0 0 0 0 0 0 0
   Minority Interest 0 0 0 0 0 0 0 0 0 0 0 0 0
Investments 0 0 0 0 0 0 40.00 0 444.00 0 27.00 0 188.00
Debt 648,476.00 727,862.00 361,133.00 353,117.00 352,796.00 358,896.00 390,332.00 386,448.00 398,146.00 424,711.00 423,663.00 440,427.00 430,992.00
Net Debt 618,582.00 699,550.00 338,538.00 328,239.00 327,978.00 329,332.00 363,907.00 361,074.00 373,288.00 397,297.00 398,368.00 411,959.00 397,422.00
Common Shares Outstanding 23,243.09 23,243.09 23,243.09 23,243.09 23,243.09 23,243.09 23,243.09 23,243.09 23,243.09 23,243.09 23,243.09 23,243.09 23,243.09
Breakdown 2025-09-30 2025-06-30 2025-03-31 2024-12-31 2024-09-30 2024-06-30 2024-03-31 2023-12-31 2023-09-30 2023-06-30 2023-03-31 2022-09-30
   Selling, General and Administrative Expenses 3,399.00 2,248.00 953.00 -2,144.00 3,269.00 2,268.00 1,047.00 -2,325.00 2,797.00 2,023.00 1,127.00 2,919.00
Interest Expense 18,109.00 12,326.00 6,185.00 -15,307.00 21,402.00 14,474.00 7,330.00 -14,887.00 22,418.00 14,859.00 7,525.00 15,351.00
EBT 0 0 0 0 0 0 0 0 0 0 0 0
Income Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Net Income 5,958.00 6,514.00 4,264.00 -17,988.00 9,062.00 13,808.00 5,969.00 -15,467.00 16,986.00 11,387.00 7,506.00 16,901.00
Deprecation and Amortization 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
EPS 0.00 0.00 0.00 -0.00 0.00 0.00 0.00 -0.00 0.00 0.00 0.00 0.00
Diluted EPS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Average Shares Outstanding Basic 23,243.09 23,243.09 23,243.09 23,243.09 23,243.09 23,243.09 23,243.09 23,243.09 23,243.09 23,243.09 23,243.09 23,224.99
Average Shares Outstanding Diluted 23,243.09 23,243.09 23,243.09 23,243.09 23,243.09 23,243.09 23,243.09 23,243.09 23,243.09 23,243.09 23,243.09 23,224.99
Breakdown 2025-09-30 2025-06-30 2025-03-31 2024-12-31 2024-09-30 2024-06-30 2024-03-31 2023-12-31 2023-09-30 2023-06-30 2023-03-31 2022-09-30
Operating Cash Flow 76,313.00 14,694.00 -7,005.00 -23,641.00 57,684.00 43,115.00 1,600.00 -38,241.00 74,568.00 32,280.00 21,762.00 64,111.00
   Operating Net Income 9,705.00 8,768.00 5,694.00 -24,230.00 16,012.00 20,252.00 9,199.00 -19,830.00 25,289.00 16,425.00 10,154.00 26,924.00
   Deprecation and Amortization 0 0 0 0 0 0 0 0 0 0 0 0
   Deferred Income Tax 0 0 0 0 0 0 0 0 0 0 0 0
   Share Based Compensation 0 0 0 0 0 0 0 0 0 0 0 0
   Change in Working Capital 3,968.00 -3,355.00 122.00 -23,352.00 6,338.00 16,114.00 10,525.00 -9,293.00 3,023.00 9,811.00 198.00 391.00
   Other Operating Activities 62,640.00 9,281.00 -12,821.00 23,941.00 35,334.00 6,749.00 -18,124.00 -9,118.00 46,256.00 6,044.00 11,410.00 36,796.00
Investing Cash Flow 0 0 0 0 0 0 0 0 0 0 0 0
   Capital Expenditure 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
   Net Purchase/Sale of PPE 0 0 0 0 0 0 0 0 0 0 0 0
   Net Purchase/Sale of Investments Net 0 0 0 0 0 0 0 0 0 0 0 0
   Net Purchase/Sale of Business 0 0 0 0 0 0 0 0 0 0 0 0
   Other Investing Activities 0 0 0 0 0 0 0 0 0 0 0 0
Financing Cash Flow -58,232.00 -9,283.00 -1,239.00 37,136.00 -61,517.00 -45,846.00 -5,169.00 40,116.00 -71,000.00 -35,475.00 -25,766.00 -67,534.00
   Net Issuance/Repayment of Debt 455,714.00 415,714.00 28,545.00 -178,269.00 232,374.00 144,852.00 73,580.00 -73,274.00 296,172.00 108,460.00 57,489.00 261,483.00
   Net Issuance/Repurchase of Equity 0 0 0 0 0 0 0 0 0 0 0 125.00
   Dividends Paid 0 0 0 0 0 0 0 0 0 0 0 0
   Other Financing Activities -513,946.00 -424,997.00 -29,784.00 215,405.00 -293,891.00 -190,698.00 -78,749.00 113,390.00 -367,172.00 -143,935.00 -83,255.00 -329,142.00
Net Change in Cash 18,104.00 5,443.00 -8,215.00 13,482.00 -3,816.00 -2,731.00 -3,586.00 1,903.00 3,515.00 -3,179.00 -4,016.00 -3,151.00
   Cash at Beginning of Period 27,836.00 27,836.00 27,836.00 14,354.00 24,487.00 24,487.00 24,487.00 22,584.00 26,264.00 0 0 0
   Cash at End of Period 45,940.00 33,279.00 19,621.00 27,836.00 20,671.00 21,756.00 20,901.00 24,487.00 29,779.00 0 0 0
Free Cash Flow 0 0 0 0 0 0 0 0 0 0 0 0