WRLD - World Acceptance Corp

WRLD

Valuation Ratios

Breakdown	2025-03-31	2024-03-31	2023-03-31	2022-03-31
Price to Earnings	7.58	11.13	24.44	21.60
Price to Sales	1.30	1.64	0.92	2.00
Book Value Per Common Share	81.78	71.47	61.82	58.76
Price to Book	1.55	2.03	1.35	3.26
Price to Operating Cash Flow	2.68	3.24	1.78	4.14
Price to Free Cash Flow	2.72	3.31	1.82	4.23
Enterprise Value to EBITDA				92606.41

Breakdown	2025-09-30	2025-06-30	2025-03-31	2024-12-31	2024-09-30	2022-03-31	2021-12-31	2021-09-30
Price to Earnings	-445.11	669.32	15.36	48.61	30.76		204.53	92.93
Price to Sales	7.17	7.32	4.41	5.11	5.63		10.11	8.37
Book Value Per Common Share	76.18	78.60	81.78	73.98	72.36	58.76	61.68	62.31
Price to Book	2.22	2.10	1.55	1.52	1.63	3.26	3.98	3.04
Price to Operating Cash Flow	17.71	15.46	7.48	10.65	12.68
Price to Free Cash Flow	18.05	15.74	7.55	10.77	12.93
Enterprise Value to EBITDA							850238.07	578413.93

Earnings Data

Breakdown	2025-03-31	2024-03-31	2023-03-31
Earning YoY	28.22	282.24	-61.63
Revenue YoY	-0.54	-7.26	-2.80
EBITDA YoY
Net Profit YoY	16.03	264.29	-60.62

Breakdown	2025-09-30	2025-06-30	2025-03-31	2024-12-31	2024-09-30	2021-12-31
Earning YoY		-97.01	256.20	-39.69	219.61	-41.18
Revenue YoY	-2.20	-20.29	21.00	5.28	-18.59	7.80
EBITDA YoY						-13.07
Net Profit YoY		-96.96	230.72	-39.50	202.02	-41.10

Financial Strength

Breakdown	2025-03-31	2024-03-31	2023-03-31	2022-03-31
Cash Per Common Share				3.17
Quick Ratio
Current Ratio
Debt to Equity	1.29	1.49	1.90	2.27
Long-Term Debt to Equity

Breakdown	2025-09-30	2025-06-30	2025-03-31	2024-12-31	2024-09-30	2022-03-31	2021-12-31	2021-09-30
Cash Per Common Share						3.03	3.05	2.78
Quick Ratio
Current Ratio
Debt to Equity	1.91	1.39	1.29	1.59	1.51	2.27	2.10	1.72
Long-Term Debt to Equity

Profitability

Breakdown	2025-03-31	2024-03-31	2023-03-31	2022-03-31
ROA	8.91	7.32	1.90	4.43
ROE	20.42	18.22	5.51	14.45
Gross Margin				68.03
Operating Margin				17.00
EBITDA Margin				22.58
Net Profit Margin	17.19	14.73	3.75	9.26

Breakdown	2025-09-30	2025-06-30	2025-03-31	2024-12-31	2024-09-30	2021-12-31	2021-09-30
ROA	-0.18	0.13	4.39	1.21	2.11	0.58	1.09
ROE	-0.53	0.31	10.08	3.13	5.30	1.79	2.97
Gross Margin						62.00	69.50
Operating Margin						12.04	15.09
EBITDA Margin						12.90	15.99
Net Profit Margin	-1.62	1.09	28.74	10.51	18.30	4.93	9.03

Dividends

Breakdown	2025-03-31	2024-03-31	2023-03-31	2022-03-31
Dividend Yield
Dividend Payout Ratio

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

Financial Statements

Breakdown	2025-03-31	2024-03-31	2023-03-31	2022-03-31
Assets	1,007,627.65	1,056,351.04	1,117,318.14	1,218,296.59
Cash and Short-Term Investments	0	0	0	19,236.32
Cash and Cash Equivalents	9,730.30	11,839.46	16,508.94	19,236.32
Short-Term Investments	0	0	0	0
Net Receivables	0	3,091.23	0	-134,242.86
Inventory	0	0	0	0
Other Current Assets	0	0	0	0
Property, Plant, Equipment Net	96,000.62	102,398.43	105,215.32	110,107.54
Goodwill	7,370.79	7,370.79	7,370.79	7,370.79
Intangible Assets	7,394.58	11,069.73	15,289.58	19,756.11
Long-Term Investments	0	0	0	0
Non-Current Deferred Assets	0	0	0	39,801.46
Other Non-Current Assets	0	0	0	0
Liabilities	568,147.18	631,923.83	732,091.40	845,272.16
Payables and Expenses	42,587.77	53,974.20	53,092.69	0
Account Payables	42,365.03	53,974.20	50,559.92	0
Current Accrued Liabilities	0	0	0	0
Short-Term Debt	0	0	0	0
Other Current Liabilities	0	0	0	0
Long-Term Debt	525,559.41	577,949.63	678,998.72	0
Other Non-Current Liabilities	0	0	0	0
Equity	439,480.46	424,427.22	385,226.74	373,024.43
Shareholders Equity	439,480.46	424,427.22	385,226.74	373,024.43
Capital Stock	0	0	0	0
Share Premium	266,426.48	286,432.95	288,071.84	280,907.09
Retained Earnings	173,053.99	137,994.26	97,154.90	92,117.34
Treasury Shares	0	0	0	0
Accumulated Other Comprehensive Income	0	0	0	0
Minority Interest	0	0	0	0
Investments	0	0	0	1,522,788.86
Debt	525,559.41	577,949.63	678,998.72	779,845.85
Net Debt	437,139.39	484,189.30	578,754.78	760,609.53
Common Shares Outstanding	5,374.01	5,938.66	6,231.08	6,348.31

Breakdown	2025-03-31	2024-03-31	2023-03-31	2022-03-31
Revenues	522,131.89	524,981.11	566,082.77	582,387.55
Cost Of Revenue	0	0	0	186,207.34
Interest Income	465,090.52	468,527.86	508,335.68	0
Interest Expense	42,709.58	48,232.29	50,462.59	33,424.79
Non-Interest Income	0	0	0	96,720.97
Provisions for Credit Losses	0	0	0	186,207.34
Gross Profit	0	0	0	396,180.20
Selling, General and Administrative Expenses	187,981.43	214,604.11	222,900.70	406,283.58
EBT	111,985.38	99,407.74	27,145.77	65,579.32
Income Tax	22,243.98	22,062.51	5,913.78	11,659.48
Net Income Including Non-Controlling Interests	89,741.40	77,345.23	21,231.99	0
Net Income	89,741.40	77,345.23	21,231.99	53,919.84
EBIT	0	0	0	99,004.11
Deprecation and Amortization	10,134.79	10,888.40	10,910.35	32,513.43
EBITDA	0	0	0	131,517.53
EPS	0.02	0.01	0.00	0.01
Diluted EPS	0.02	0.01	0.00	0.01
Average Shares Outstanding Basic	5,374.01	5,938.66	6,231.08	6,072.17
Average Shares Outstanding Diluted	5,507.00	5,938.66	6,231.08	6,364.07

Breakdown	2025-03-31	2024-03-31	2023-03-31	2022-03-31
Operating Cash Flow	254,163.60	265,783.37	291,553.79	281,478.56
Operating Net Income	89,741.40	77,345.23	21,231.99	53,919.84
Deprecation and Amortization	10,134.79	10,888.40	10,910.35	32,513.43
Deferred Income Tax	-2,348.23	10,737.60	-2,102.09	-14,808.72
Share Based Compensation	-19,688.97	-1,683.09	9,052.83	17,582.99
Change in Working Capital	-7,713.47	-1,293.47	-21,480.77	4,616.63
Other Operating Activities	184,038.08	169,788.69	273,941.47	187,654.39
Investing Cash Flow	-152,750.70	-135,137.82	-180,583.80	-460,923.16
Capital Expenditure	0	0	0	-6,070.41
Net Purchase/Sale of PPE	-3,133.54	-5,582.57	-5,297.99	-5,824.48
Net Purchase/Sale of Investments Net	0	0	0	0
Net Purchase/Sale of Business	0	0	0	0
Net Loan & Lease Activity	0	0	0	-445,343.59
Other Investing Activities	0	0	0	-3,684.68
Financing Cash Flow	-103,522.06	-135,315.02	-113,697.37	182,934.47
Net Issuance/Repayment of Debt	-48,958.51	-98,534.85	-96,313.69	-8,540.04
Net Issuance/Repurchase of Equity	-54,195.56	-36,204.53	-14,314.09	123,944.91
Dividends Paid	0	0	0	0
Other Financing Activities	-367.99	-575.64	-3,069.59	67,529.60
Net Change in Cash	-2,109.16	-4,669.48	-2,727.39	3,489.87
Cash at Beginning of Period	11,839.46	16,508.94	19,236.32	15,746.45
Cash at End of Period	9,730.30	11,839.46	16,508.94	19,236.32
Free Cash Flow	250,479.82	259,850.62	285,726.01	275,408.15

Breakdown	2025-09-30	2025-06-30	2025-03-31	2024-12-31	2024-09-30	2022-03-31	2021-12-31	2021-09-30
Assets	1,062,361.55	1,024,056.41	1,007,627.65	1,110,500.18	1,049,161.82	1,218,296.59	1,270,204.86	1,140,579.15
Cash and Short-Term Investments	0	0	0	0	0	19,236.32	18,667.64	16,886.22
Cash and Cash Equivalents	14,882.08	8,126.29	9,730.30	15,582.55	9,745.76	19,236.32	18,667.64	16,886.22
Short-Term Investments	0	0	0	0	0	0	0	0
Net Receivables	11,574.41	7,629.46	0	7,188.05	4,768.52	-134,242.86	2,512,228.02	2,190,316.69
Inventory	0	0	0	0	0	0	0	0
Other Current Assets	0	0	0	0	0	0	0	0
Property, Plant, Equipment Net	91,516.56	93,710.14	96,000.62	99,408.00	102,049.46	110,107.54	110,628.24	113,263.81
Goodwill	7,370.79	7,370.79	7,370.79	7,370.79	7,370.79	7,370.79	7,370.79	7,370.79
Intangible Assets	5,754.94	6,563.57	7,394.58	8,301.49	9,106.52	19,756.11	21,027.36	22,306.06
Long-Term Investments	0	0	0	0	0	0	0	0
Non-Current Deferred Assets	0	0	0	0	0	39,801.46	34,808.15	34,248.01
Other Non-Current Assets	0	0	0	0	0	0	0	0
Liabilities	696,715.41	596,205.07	568,147.18	682,330.23	631,698.07	845,272.16	860,798.59	721,571.81
Payables and Expenses	36,632.39	47,380.52	42,587.77	41,263.78	43,897.66	0	0	0
Account Payables	36,632.39	47,380.52	42,365.03	41,263.78	43,897.66	0	0	0
Current Accrued Liabilities	0	0	0	0	0	0	0	0
Short-Term Debt	0	0	0	0	0	0	0	0
Other Current Liabilities	0	0	0	0	0	0	0	0
Long-Term Debt	660,083.02	548,824.54	525,559.41	641,066.46	587,800.41	0	0	0
Other Non-Current Liabilities	0	0	0	0	0	0	0	0
Equity	365,646.14	427,851.34	439,480.46	428,169.95	417,463.75	373,024.43	409,406.27	419,007.34
Shareholders Equity	365,646.14	427,851.34	439,480.46	428,169.95	417,463.75	373,024.43	409,406.27	419,007.34
Capital Stock	0	0	0	0	0	0	0	0
Share Premium	273,503.38	266,471.60	266,426.48	267,074.90	268,746.03	280,907.09	274,991.97	272,572.18
Retained Earnings	92,142.76	161,379.74	173,053.99	161,095.05	148,717.72	92,117.34	134,414.29	146,435.16
Treasury Shares	0	0	0	0	0	0	0	0
Accumulated Other Comprehensive Income	0	0	0	0	0	0	0	0
Minority Interest	0	0	0	0	0	0	0	0
Investments	0	0	0	0	0	1,522,788.86	1,606,111.45	1,394,827.14
Debt	660,083.02	548,824.54	525,559.41	641,066.46	587,800.41	779,845.85	808,140.25	660,641.12
Net Debt	569,704.05	463,611.49	437,139.39	544,276.61	495,194.69	760,609.53	789,472.61	643,754.90
Common Shares Outstanding	4,800.00	5,443.27	5,374.01	5,787.98	5,769.53	6,348.31	6,637.09	6,724.14

Breakdown	2025-09-30	2025-06-30	2025-03-31	2024-12-31	2024-09-30	2021-12-31	2021-09-30
Revenues	120,123.26	122,822.04	154,082.43	127,338.88	120,952.08	148,571.81	137,826.88
Cost Of Revenue	0	0	0	0	0	56,458.53	42,043.53
Interest Income	118,958.20	115,302.80	117,633.76	122,390.40	113,905.27	0	0
Interest Expense	14,342.59	9,629.88	11,189.51	11,293.87	10,457.42	10,166.12	6,713.65
Non-Interest Income	0	0	0	0	0	20,424.44	19,713.68
Non-Interest Expense	71,159.77	69,529.24	65,033.56	66,284.88	45,396.34	0	0
Provisions for Credit Losses	0	0	0	0	0	56,458.53	42,043.53
Gross Profit	0	0	0	0	0	92,113.28	95,783.36
Selling, General and Administrative Expenses	59,339.97	57,743.58	52,687.14	53,991.79	33,059.69	102,799.27	102,986.62
EBT	-1,686.04	1,945.82	55,117.59	16,012.48	27,928.15	7,717.67	14,080.85
Income Tax	260.15	601.75	10,840.07	2,624.18	5,799.99	390.94	1,640.75
Net Income Including Non-Controlling Interests	-1,946.20	1,344.07	44,277.52	13,388.30	22,128.16	0	0
Net Income	-1,946.20	1,344.07	44,277.52	13,388.30	22,128.16	7,326.73	12,440.09
EBIT	0	0	0	0	0	17,883.80	20,794.50
Deprecation and Amortization	2,262.53	2,347.86	2,432.57	2,490.15	2,563.20	1,275.78	1,245.55
EBITDA	0	0	0	0	0	19,159.58	22,040.04
EPS	-0.00	0.00	0.01	0.00	0.00	0.00	0.00
Diluted EPS	-0.00	0.00	0.01	0.00	0.00	0.00	0.00
Average Shares Outstanding Basic	5,092.85	5,443.27	5,374.01	5,787.98	5,769.53	6,118.59	6,083.26
Average Shares Outstanding Diluted	5,092.85	5,443.27	5,446.00	5,787.98	5,769.53	6,403.79	6,413.08

Breakdown	2025-09-30	2025-06-30	2025-03-31	2024-12-31	2024-09-30	2021-12-31	2021-09-30
Operating Cash Flow	48,629.64	58,153.05	90,957.26	61,100.15	53,695.27	0	0
Operating Net Income	-1,946.20	1,344.07	44,277.52	13,388.30	22,128.16	7,326.73	12,440.09
Deprecation and Amortization	2,262.53	2,347.86	2,432.57	2,490.15	2,563.20	1,275.78	1,245.55
Deferred Income Tax	-3,368.45	4,164.09	-1,323.79	263.94	193.92	0	0
Share Based Compensation	6,056.07	3,106.71	-1,125.54	449.26	-17,948.85	3,600.00	909.35
Change in Working Capital	-9,144.15	-4,381.18	4,254.90	-641.13	-2,659.50	0	0
Other Operating Activities	54,769.84	51,571.49	42,441.60	45,149.63	49,418.35	0	0
Investing Cash Flow	-81,139.55	-68,268.21	48,060.65	-106,775.31	-58,167.09	0	0
Capital Expenditure	0	0	0	0	0	0.00	0.00
Net Purchase/Sale of PPE	-747.68	-558.98	-758.16	-569.19	-884.14	0	0
Net Purchase/Sale of Investments Net	0	0	0	0	0	0	0
Net Purchase/Sale of Business	0	0	0	0	0	0	0
Other Investing Activities	-80,391.87	-67,709.23	48,818.80	-106,206.12	-57,282.95	0	0
Financing Cash Flow	39,265.69	8,511.16	-144,870.17	51,511.95	3,098.45	0	0
Net Issuance/Repayment of Debt	109,140.72	24,703.16	-113,340.15	54,678.38	12,357.15	-137.33	-147.10
Net Issuance/Repurchase of Equity	-66,629.19	-12,971.03	-32,000.87	-1,046.04	-9,999.97	0	0
Dividends Paid	0	0	0	0	0	0	0
Other Financing Activities	-3,245.84	-3,220.97	470.86	-2,120.39	741.27	0	0
Net Change in Cash	6,755.78	-1,604.00	-5,852.26	5,836.79	-1,373.38	0	0
Cash at Beginning of Period	8,126.29	9,730.30	15,582.55	9,745.76	11,119.14	0	0
Cash at End of Period	14,882.08	8,126.29	9,730.30	15,582.55	9,745.76	18,667.64	16,886.22
Free Cash Flow	47,711.67	57,114.16	90,087.91	60,414.52	52,650.10	0	0