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Willis Lease Finance WLFC Inventory and land option charges

Inventory and land option charges at other companies

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Willis Lease Finance logo
Willis Lease FinanceWLFC
$1.15M-45.5%
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Segments

By segment

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Leasing and  Related Operations$1.15M-45.5%
Spare Parts Sales$0

Other financials

Income statement

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Revenue$194.3M+23.2%
Operating income$33.8M+41.4%
Net income$25.1M+48.7%
EPS (diluted)$3.26+47.5%

Balance sheet

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Cash & equivalents$220.6M+47.9%
Total debt$2.4B-3.6%
Total equity$694.4M+22.8%
Total assets$3.5B+7.1%

Cash flow

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Operating cash flow$56.7M+38.2%
CapEx$3.5M-52.7%
Free cash flow$53.1M+58.5%

Valuation

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Market cap$1.29B+12.5%
Enterprise value$3.48B+6.2%
P/E10.6×+1.2×
P/S1.7×-0.1×

Profitability

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Gross margin84.7%
Operating margin14.9%-8.3pp
Net margin15.9%-1.3pp
FCF margin35.4%-4.5pp

Returns & leverage

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Return on equity19.4%-1.0pp
Debt / equity3.5×-1.0×

Where this comes from

Reported directly by Willis Lease Finance in its filing.

Tagged under the XBRL concept us-gaap:ProductionRelatedImpairmentsOrCharges.

The source filing: Willis Lease Finance’s 10-Q, filed May 5, 2026.

Filed
May 5, 2026, 4:17 PM EDT
Fiscal quarter
Q1 FY2026
Calendar quarter
Q1 2026
Accession
0001018164-26-000053
Line itemThree months ended March 31, 2026Three months ended March 31, 2025
Depreciation and amortization expense30,17825,024
Cost of spare parts and equipment sales14,41715,323
Cost of maintenance services8,8605,329
Write-down of equipment1,1492,109
General and administrative56,60447,720
Technical expense9,6886,230
Net finance costs:
Interest expense32,63332,094

Item 1. Condensed Consolidated Financial Statements (Unaudited)

FAQ

What is Willis Lease Finance's inventory and land option charges?
Willis Lease Finance (WLFC) reported inventory and land option charges of $1.15M in Q1 2026.
How has Willis Lease Finance's inventory and land option charges changed year-over-year?
Willis Lease Finance's inventory and land option charges decreased by 45.5% year-over-year, from $2.11M to $1.15M.
What is the long-term trend for Willis Lease Finance's inventory and land option charges?
Over 4 years (2021 to 2025), Willis Lease Finance's inventory and land option charges has grown at a 43.8% compound annual growth rate (CAGR), from $7.72M to $32.95M.
What does inventory and land option charges mean?
Represents non-cash charges taken to write down the carrying value of inventory or equipment when their market value falls below the book value. This metric highlights potential obsolescence or market-driven devaluation of the company's asset portfolio.

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