Willow Lane Acquisition Corp. (WLAC) Financials
Newest figures come from the 10-Q for Q1 FY2026, filed May 15, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the WLAC SEC filings page.
This page shows Willow Lane Acquisition Corp. (WLAC) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. All figures are derived from SEC filings (10-K and 10-Q reports).
The dominant mechanic is a liability-heavy balance sheet paired with operating cash outflow and earnings that do not come from operations.
Reported profitability is disconnected from core operations: FY2025 net income was$3.4M while operating income was-$2.0M . Operating cash flow was-$1.0M , reinforcing that the positive bottom line did not translate into cash from the operating model and likely reflects non-operating or accounting effects rather than operating earnings.
Liabilities of
A 0.5x current ratio indicates short-term assets are only about half of current obligations, making liquidity structurally tight on the reported balance sheet. The
Financial Health Signals
Willow Lane Acquisition Corp. does not currently provide enough eligible data for a peer-relative financial health score, so none is published. The signals and metrics below are current.
For every $1 of reported earnings, Willow Lane Acquisition Corp. used $0.30 of operating cash (-$1.0M OCF vs $3.4M net income). Earnings that no cash stands behind rest on accounting accruals, which cannot be repeated indefinitely.
Key Financial Metrics
Earnings & Revenue
Willow Lane Acquisition Corp. reported $422K in net income in Q1 2026. This represents a decrease of 65.7% from the same quarter a year earlier.
Not reported for Q1 2026.
Not reported for Q1 2026.
Not reported for Q1 2026.
Cash & Balance Sheet
Willow Lane Acquisition Corp. held $97K in cash as of Q1 2026; long-term debt is not reported for that period.
Not reported for Q1 2026.
Not reported for Q1 2026.
Margins & Returns
None of these metrics is reported for Q1 2026.
Capital Allocation
None of these metrics is reported for Q1 2026.
WLAC Income Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
Not reported in any period shown, so not listed: Revenue, Cost of Revenue, Gross Profit, R&D Expenses, EBITDA, Interest Expense, Income Tax, EPS (Basic), EPS (Diluted), Diluted Shares (Avg).
WLAC Balance Sheet
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q1'2610-Q | Q4'2510-Q | Q3'2510-Q | Q2'2510-Q | Q1'2510-Q | Q4'2410-K | Q3'2410-Q |
|---|---|---|---|---|---|---|---|
| Total Assets | $134.0M+3.1% | $133.0M+3.3% | $132.0M | $131.2M | $130.0M | $128.8M | N/A |
| Current Assets | $250K-82.4% | $455K-69.7% | $721K | $1.3M | $1.4M | $1.5M | N/A |
| Cash & Equivalents | $97K-92.2% | $323K-76.4% | $561K | $1.1M | $1.2M | $1.4M | N/A |
| Short-Term Investments | $0 | $0 | $0 | $0 | $0 | $0 | N/A |
| Accounts Receivable | N/A | $10K | N/A | N/A | N/A | N/A | N/A |
| Long-Term Investments | $133.8M+4.1% | $132.6M+4.3% | $131.3M | $129.9M | $128.5M | $127.2M | N/A |
| Total Liabilities | $139.7M+5.0% | $137.9M+4.8% | $135.8M | $134.4M | $133.1M | $131.7M | N/A |
| Current Liabilities | $1.5M+1356.3% | $923K+1102.5% | $95K | $84K | $102K | $77K | N/A |
| Non-Current Liabilities | $138.2M+3.9% | $137.0M+4.1% | $135.7M | $134.3M | $133.0M | $131.6M | N/A |
| Total Equity | -$5.7M-85.8% | -$4.9M-68.0% | -$3.8M-20825.6% | -$3.2M | -$3.0M | -$2.9M | -$18K |
| Retained Earnings | -$5.7M-85.8% | -$4.9M-68.0% | -$3.8M | -$3.2M | -$3.0M | -$2.9M | N/A |
Not reported in any period shown, so not listed: Inventory, Goodwill, Long-Term Debt.
WLAC Cash Flow Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
Not reported in any period shown, so not listed: Depreciation & Amortization, Stock-Based Compensation, Capital Expenditures, Free Cash Flow, Investing Cash Flow, Financing Cash Flow, Dividends Paid, Share Buybacks.
WLAC Financial Ratios
Margins and returns are percentages; the remaining ratios are unitless multiples. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
Not reported in any period shown, so not listed: Gross Margin, Operating Margin, Net Margin, Return on Equity, Debt-to-Equity, Asset Turnover, FCF Margin.
Note: Shareholder equity is negative (-$4.9M), which causes debt-to-equity and return on equity ratios to appear negative or not meaningful. This can occur from accumulated losses or large share buyback programs.
Note: The current ratio is below 1.0 (0.49), indicating current liabilities exceed current assets, which may suggest potential short-term liquidity concerns.
Where Willow Lane Acquisition Corp. Ranks
Frequently Asked Questions
Is Willow Lane Acquisition Corp. profitable?
Yes, Willow Lane Acquisition Corp. (WLAC) reported a net income of $3.4M in fiscal year 2025.
What is Willow Lane Acquisition Corp.'s operating cash flow?
Willow Lane Acquisition Corp. (WLAC) recorded an outflow of $1.0M in operating cash flow during fiscal year 2025, representing cash used by core business activities.
What are Willow Lane Acquisition Corp.'s total assets?
Willow Lane Acquisition Corp. (WLAC) had $133.0M in total assets as of fiscal year 2025, including both current and long-term assets.
What is Willow Lane Acquisition Corp.'s current ratio?
Willow Lane Acquisition Corp. (WLAC) had a current ratio of 0.49 as of fiscal year 2025, which is below 1.0, which may suggest potential liquidity concerns.
What is Willow Lane Acquisition Corp.'s return on assets (ROA)?
Willow Lane Acquisition Corp. (WLAC) had a return on assets of 2.6% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.
Why is Willow Lane Acquisition Corp.'s debt-to-equity ratio negative or not reported?
Willow Lane Acquisition Corp. (WLAC) has negative shareholder equity of -$4.9M as of fiscal year 2025, so no debt-to-equity ratio is reported: dividing debt by equity that is not positive produces a number that cannot be read as leverage. This can occur when accumulated losses exceed invested capital, or after large share buyback programs. Other solvency metrics like the current ratio or interest coverage may be more informative.
Are Willow Lane Acquisition Corp.'s earnings high quality?
For every $1 of reported earnings, Willow Lane Acquisition Corp. (WLAC) used $0.30 of operating cash (-$1.0M OCF vs $3.4M net income). Earnings that no cash stands behind rest on accounting accruals, which cannot be repeated indefinitely. This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.