Issue 005 | U.S. Pilot | US

WAFU

Wah Fu Education Group Ltd

Screen state: Needs Review Source state: Stale Filing 20-F | 2025-07-31 Filing currency: USD
Internal NCAV Discount 60.1%

GNNI internal NCAV discount calculation. Market context inputs are retained internally and are not displayed.

Current Assets
14,228,095USD
Total Liabilities
3,678,705USD
NCAV
10,549,390USD
Cash
10,131,392USD
NCAV per share
3.61USD/share
Evidence
7 annual | 0 quarterly

Mary filing review

Financial Statement Evidence

Deterministic observations from the frozen Mary Reason Card. They annotate filing evidence and do not determine screen inclusion.

Evaluated
12
Triggered
3
Unavailable
3
Requires inspection Negative OCF -965,592
Latest
-965,5922025-03-31
Comparison
n/a
Change
n/a

Basis: latest reporting-period cash from operations < 0

Source periods: SEC 20-F 2025-03-31 · 0001213900-25-069961

Supporting observation Share Count Reduced 2,922,559
Latest
2,922,5592025-03-31
Comparison
4,410,0592024-03-31
Change
-33.7%

Basis: 1Y share change <= -2% using the same share-count source

Source periods: SEC 20-F 2025-03-31 · 0001213900-25-069961; REPORTED_FILING 20-F 2024-03-31

Supporting observation Current Ratio > 1.5 3.88
Latest
3.882025-03-31
Comparison
1.5
Change
n/a

Basis: current assets / current liabilities; strong if > 1.5

Source periods: SEC 20-F 2025-03-31 · 0001213900-25-069961

3 unavailable checks — inspect missing inputs
High Debt (short-term debt + long-term debt) / ordinary equity >= 50%
Low Debt (short-term debt + long-term debt) / ordinary equity < 20%
Non-Positive Equity ordinary shareholders equity <= 0

Business Profile

Published only when a substantive filing-text profile has been prepared for this issue.

Not available for this issue.

A substantive filing-text profile was not prepared for this company. Financial statement evidence and filing links remain available above for direct inspection.

Share Count & Per-Share Comparability

Data Vault has not published the normalized share-count artifact for this company.

Known Unknowns

Only 0 quarterly periods available from Data Vault for this company.

quarterly periods are missing

Medium | Share Count

The current U.S. Pilot does not yet evaluate share-count trends or post-filing dilution beyond Mary's screening flags.

Low | Classification

U.S. Pilot rows are surfaced for source inspection and may still need manual business classification review.

Medium | Filing

Some rows are based on older filing data and require manual freshness review.

Annual Financials

Latest annual periods, newest first. Missing cells render as n/a.

Metric
2025-03-31
20-F
USD
2024-03-31
20-F
USD
2023-03-31
20-F
USD
2022-03-31
20-F
USD
2021-03-31
20-F
USD
2020-03-31
20-F
USD
2019-03-31
20-F
USD
Revenue 6,186,645 7,223,220 10,692,613 11,474,348 8,515,561 5,637,370 5,358,023
Operating Income -392,462 -240,522 2,011,968 1,040,744 1,091,002 -1,571,184 -1,238,591
Net Income -465,299 -55,288 905,892 902,531 679,675 -1,688,701 -946,183
Cash From Operations -965,592 -767,310 1,612,500 1,075,175 2,328,140 937,518 -513,310
Capex -10,876 -95,020 -37,237 -34,996 -74,236 -75,041 -350,284
Free Cash Flow -976,468 -862,330 1,575,263 1,040,179 2,253,904 862,477 -863,594
Cash And Equivalents n/a 986,957 12,567,463 11,763,445 12,054,015 6,833,891 3,927,718
Accounts Receivable 717,709 1,039,580 793,212 1,712,430 1,919,379 542,913 1,781,360
Inventory n/a n/a n/a n/a n/a n/a n/a
Total Current Assets 14,228,095 14,672,805 15,995,641 16,202,300 15,033,198 10,250,785 6,837,869
Total Assets 15,448,258 16,156,423 17,538,192 18,003,906 16,973,321 12,565,279 8,482,654
Total Current Liabilities 3,664,166 3,924,212 4,305,038 5,987,703 6,059,025 2,904,555 1,784,951
Total Liabilities 3,678,705 3,997,187 4,508,209 5,993,766 6,164,897 3,266,150 1,784,951
Shareholders Equity 10,711,633 11,149,778 11,701,323 11,221,484 10,201,488 9,064,589 6,486,350
Shares Outstanding 2,922,559 4,410,559 4,440,085 4,440,085 4,381,033 4,381,033 3,200,000
Shares Outstanding Diluted n/a n/a n/a n/a n/a n/a n/a
Weighted Avg Shares Diluted 4,084,422 4,429,195 4,440,085 4,435,164 4,381,033 4,290,681 3,200,000
Weighted Avg Shares Basic 4,084,422 4,429,195 4,440,085 4,435,164 4,381,033 4,290,681 3,200,000
Net Share Count Change (Normalized) Insufficient evidence Insufficient evidence Insufficient evidence Insufficient evidence Insufficient evidence Insufficient evidence Insufficient evidence
Ownership Claim Change (Normalized) Insufficient evidence Insufficient evidence Insufficient evidence Insufficient evidence Insufficient evidence Insufficient evidence Insufficient evidence
Quarterly Financials

Latest quarterly periods, newest first. Periods are shown only when Data Vault has them.

Only 0 quarterly periods available from Data Vault for this company.

Metric
Revenue
Operating Income
Net Income
Cash From Operations
Capex
Free Cash Flow
Cash And Equivalents
Total Current Assets
Total Liabilities
Shares Outstanding
Shares Outstanding Diluted
Weighted Avg Shares Diluted
Weighted Avg Shares Basic
Net Share Count Change (Normalized)
Ownership Claim Change (Normalized)
Audit Trail

NCAV Audit

Official-source inputs remain linked to filing provenance. Derived values are labeled as such.

Input Value Source concept Filing period Confidence Provenance
Current Assets 14,228,095USD us-gaap:AssetsCurrent 2025-03-31 1.00 Data Vault | sec/companyfacts/cik=0001716770/companyfacts.json
Data Vault | sec/companyfacts/cik=0001716770/companyfacts.json
Total Liabilities 3,678,705USD us-gaap:Liabilities 2025-03-31 1.00 Data Vault | sec/companyfacts/cik=0001716770/companyfacts.json
Data Vault | sec/companyfacts/cik=0001716770/companyfacts.json
Cash n/a derived 2025-03-31 n/a n/a
Shares Outstanding 2,922,559 dei:EntityCommonStockSharesOutstanding 2025-03-31 1.00 Data Vault | sec/companyfacts/cik=0001716770/companyfacts.json
Data Vault | sec/companyfacts/cik=0001716770/companyfacts.json
NCAV 10,549,390USD derived 2025-03-31 n/a company-evidence-v1 | total_current_assets - total_liabilities
NCAV per share 3.61USD derived 2025-03-31 n/a company-evidence-v1 | NCAV / shares_outstanding
Internal NCAV Discount 60.1% derived 2025-03-31 n/a gnni_publication_pack | internal_discount

NCAV = total_current_assets - total_liabilities | NCAV per share = NCAV / shares_outstanding

Source Provenance

Data Source
Data Vault
Data Vault Root
n/a
CIK
0001716770
Company ID
n/a
Selected Annual Source
n/a
Selected Quarterly Source
n/a
Statement Extractor
companyfacts-screener-v1
View Extractor
companyfacts-screener-v1
Source Accession Count
6
Imported At
2026-08-15T12:53:02+00:00
Rendered At
2026-08-16T03:30:00+00:00

Run Audit

Mary Run
062cd84c6cec4533b9bb580392e1f3bf
Mary As Of
2026-08-07
Accession
0001213900-25-069961
CIK
0001716770
Mary Filing Date
2025-07-31
Filing Currency
USD
Internal Discount
60.1%
Source State
Stale Filing
Market Context
Not Displayed
Market Policy
internal_only_not_redistributed
Share Trend
Not Evaluated
Dilution
Needs Review

mary_run=062cd84c6cec4533b9bb580392e1f3bf; mary_as_of=2026-08-07; mary_filing_date=2025-07-31; mary_accession=0001213900-25-069961; mary_cik=0001716770; gnni_supporting_filing_date=2025-07-31; internal_discount=0.601068; mary_reason=Mary's deterministic net-net screen flagged this candidate. The internal discount is shown; raw market-data fields are not published in this pilot.; source requires review

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