Willow Lane Acquisition Corp. Unit
Willow Lane Acquisition Corp. does not have significant operations. It intends to affect a merger, capital share exchange, asset acquisition, share purchase, reorganization, or related business combination with one or more businesses. The company was incorporated in 2024 and is based in New York, New York.
Willow Lane Acquisition Corp. Unit (WLACU) - Net Assets
Latest net assets as of December 2025: $127.69 Million USD
Based on the latest financial reports, Willow Lane Acquisition Corp. Unit (WLACU) has net assets worth $127.69 Million USD as of December 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($133.04 Million) and total liabilities ($5.35 Million). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $127.69 Million |
| % of Total Assets | 95.98% |
| Annual Growth Rate | 2.77% |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | N/A |
Willow Lane Acquisition Corp. Unit - Net Assets Trend (2024–2025)
This chart illustrates how Willow Lane Acquisition Corp. Unit's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Willow Lane Acquisition Corp. Unit (2024–2025)
The table below shows the annual net assets of Willow Lane Acquisition Corp. Unit from 2024 to 2025.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | $127.69 Million | +2.77% |
| 2024-12-31 | $124.25 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Willow Lane Acquisition Corp. Unit's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have decreased by 198195000.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | $132.58 Million | 103.83% |
| Total Equity | $127.69 Million | 100.00% |
Willow Lane Acquisition Corp. Unit Competitors by Market Cap
The table below lists competitors of Willow Lane Acquisition Corp. Unit ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
EPC Groupe
PA:EXPL
|
$139.39 Million |
|
WildBrain Ltd
PINK:WLDBF
|
$139.54 Million |
|
Sindoh
KO:029530
|
$139.55 Million |
|
Medeon Biodesign
TWO:6499
|
$139.55 Million |
|
Hangzhou Seck Intelligent Tech Co
SHE:300897
|
$139.36 Million |
|
Vuno Inc.
KQ:338220
|
$139.34 Million |
|
Pet Center Comércio e Participações S.A.
SA:PETZ3
|
$139.30 Million |
|
CFH
RO:CFH
|
$139.27 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Willow Lane Acquisition Corp. Unit's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 124,249,498 to 127,687,948, a change of 3,438,450 (2.8%).
- Net income of 3,438,450 contributed positively to equity growth.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $3.44 Million | +2.69% |
| Total Change | $- | 2.77% |
Book Value vs Market Value Analysis
This analysis compares Willow Lane Acquisition Corp. Unit's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 1.19x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 1.67x to 1.19x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2024-12-31 | $7.19 | $12.00 | x |
| 2025-12-31 | $10.09 | $12.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Willow Lane Acquisition Corp. Unit utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 2.69%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 0.00%
- • Asset Turnover: 0.00x
- • Equity Multiplier: 1.04x
- Recent ROE (2.69%) is above the historical average (1.39%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2024 | 0.09% | 0.00% | 0.00x | 1.04x | $-12.31 Million |
| 2025 | 2.69% | 0.00% | 0.00x | 1.04x | $-9.33 Million |
Industry Comparison
This section compares Willow Lane Acquisition Corp. Unit's net assets metrics with peer companies in the Shell Companies industry.
Industry Context
- Industry: Shell Companies
- Average net assets among peers: $36,677,338
- Average return on equity (ROE) among peers: -64.57%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Willow Lane Acquisition Corp. Unit (WLACU) | $127.69 Million | 0.09% | 0.04x | $139.38 Million |
| Artius II Acquisition Inc. Class A Ordinary Shares (AACB) | $-60.27K | 0.00% | 0.00x | $198.37 Million |
| Artius II Acquisition Inc. Units (AACBU) | $-60.27K | 0.00% | 0.00x | $205.28 Million |
| Ares Acquisition Corporation II (AACT-UN) | $931.34 Million | 0.00% | 0.08x | $399.77 Million |
| AA Mission Acquisition Corp. (AAM-UN) | $-559.90 Million | 0.00% | 0.00x | $349.76 Million |
| Global Acquisitions Corporation (AASP) | $3.80 Million | -5.26% | 0.34x | $15.42 Million |
| ABV Consulting Inc (ABVN) | $8.75K | -623.31% | 2.50x | $461.96K |
| Atlantic Coastal Acquisition Corp II (ACAB) | $-8.52 Million | 0.00% | 0.00x | $2.44 Million |
| Annabidiol Corp (ACBD) | $-501.57K | 0.00% | 0.00x | $13.62K |
| ACRO Biomedical Co Ltd (ACBM) | $685.87K | -17.12% | 0.46x | $30.04K |
| Huaizhong Health Group Inc (ADAD) | $-19.47K | 0.00% | 0.00x | $3.15K |