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WLFCWillis Lease Finance Corporation
$54.38$3.9B
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  4. Financial Ratios

Willis Lease Finance Corporation (WLFC) Financial Ratios

Latest Ratios: P/E Ratio 31.8x · EV/EBITDA 20.0x · ROE 17.8%. (1996–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

WLFC Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$3.9B$2.9B$4.2B$950M$1.1B$717M$560M$1.1B$627M$466M$515M
Enterprise Value$6.6B$5.6B$6.5B$2.7B$2.9B$2.5B$2.2B$2.3B$2.0B$1.5B$1.4B
P/E Ratio →31.8026.4440.5923.53535.9741833.3386.9816.8314.517.7337.45
P/S Ratio5.774.237.442.273.572.611.942.621.801.692.49
P/B Ratio4.743.947.712.162.751.911.352.682.191.802.63
P/FCF———15.59———————
P/OCF13.7710.0814.904.147.727.915.994.653.333.445.11

P/E links to full P/E history page with 30-year chart

WLFC EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—8.2211.406.569.469.097.555.675.615.626.78
EV / EBITDA20.0116.8527.0917.7030.0725.2219.9413.9215.1116.2715.90
EV / EBIT30.2518.6025.2218.8238.5432.3227.1114.8916.2118.2221.59
EV / FCF———45.05———————

WLFC Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin65.7%65.7%75.4%69.6%65.0%61.5%61.4%63.6%60.4%61.1%61.6%
Operating Margin32.3%32.3%25.4%15.3%3.2%3.0%5.1%19.6%15.1%10.5%10.7%
Net Profit Margin16.8%16.8%19.1%10.5%1.7%1.2%3.4%16.4%12.4%22.6%6.8%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE17.8%17.8%22.0%10.4%1.4%0.8%2.4%19.5%15.8%27.3%6.9%
ROA3.1%3.1%3.7%1.7%0.2%0.1%0.4%3.5%2.4%4.2%1.1%
ROIC5.3%5.3%4.3%2.2%0.3%0.3%0.6%3.7%2.7%1.8%1.5%
ROCE6.2%6.2%5.0%2.5%0.4%0.3%0.7%4.4%3.0%2.0%1.7%

WLFC Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity3.743.744.124.114.564.764.103.144.664.194.59
Debt / EBITDA8.238.239.4511.6218.8318.1115.547.5310.3411.4410.18
Net Debt / Equity—3.724.114.094.534.723.913.124.624.164.54
Net Debt / EBITDA8.188.189.4111.5718.7017.9714.827.4910.2511.3710.07
Debt / FCF———29.46———————
Interest Coverage2.172.172.461.851.151.131.282.331.881.741.58

WLFC Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio3.093.093.853.744.268.272.121.203.203.874.45
Quick Ratio2.822.823.223.323.626.911.370.922.193.333.37
Cash Ratio0.080.080.080.070.200.381.010.050.240.230.43
Asset Turnover—0.170.170.160.120.110.120.210.180.170.15
Inventory Turnover4.104.101.943.112.832.071.873.572.826.523.13
Days Sales Outstanding—19.29142.30131.77150.24206.4335.7421.4624.3825.0329.03

WLFC Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield0.3%0.3%0.3%0.3%0.3%0.5%0.6%0.3%0.5%0.3%—
Payout Ratio7.7%7.7%9.9%————————

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield3.1%3.8%2.5%4.2%0.2%0.0%1.1%5.9%6.9%12.9%2.7%
FCF Yield———6.4%———————
Buyback Yield0.1%0.1%0.2%0.6%0.8%2.1%0.5%0.5%2.8%1.0%5.9%
Total Shareholder Yield0.4%0.4%0.4%1.0%1.1%2.6%1.1%0.8%3.3%1.3%5.9%
Shares Outstanding—$63M$61M$58M$57M$57M$55M$55M$54M$56M$60M

Key Metrics

Growth RegimeMixed
ProfitabilityStable
Balance SheetAdequate
Cash FlowMixed
Top Statement Risk

High leverage and asset concentration

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q2)

Deep Value Discount or Earnings Trap?

WLFC trades at a forward P/E of 11.64 versus a trailing 32.16, implying the market expects a sharp earnings rebound. According to recent SEC filings, the PEG of 0.45 suggests undervaluation if growth materializes.

The steep drop from trailing to forward P/E indicates that the market is pricing in a normalization of earnings after a period of volatile, non-recurring gains. The EV/EBITDA of 20.15 is elevated relative to AerCap's 9.52, but this may reflect WLFC's smaller scale and higher asset intensity. Investors should monitor whether the forward earnings estimate is achievable given the historical quarterly swings in net income, which have ranged from $6.3M to $60.4M in the past year.

Margin Volatility Masks Core Earning Power

Gross margin swung from 72.5% in 2026Q1 to 17.5% in 2026Q2, as reported in financial statements, while net margin averaged 16.6% over the last four quarters. This suggests that reported profitability is heavily influenced by asset sales and maintenance timing.

The extreme quarterly swings in gross margin, from 93.4% in 2025Q3 to 17.5% in 2026Q2, indicate that the core leasing business has stable margins but is periodically distorted by gains from aircraft sales or heavy maintenance costs. Operating margin has been more consistent, ranging from 14.5% to 38.4%, but net income sometimes exceeds operating income, as in 2025Q2, implying non-operating gains are inflating reported earnings. Analysts should focus on operating margin excluding these items to gauge true earning power.

Low Returns on a Growing Asset Base

ROIC has remained below 2% for the past ten quarters, with 2026Q2 at 0.8%, according to recent SEC filings, despite a growing asset base. This suggests that the company is not generating sufficient returns on its heavy capital investments.

ROIC has been consistently low, ranging from 0.6% to 1.8%, which is far below the cost of capital and peer averages like AerCap's 5.2%. This indicates that the company's fleet expansion has not yet translated into proportional profitability, possibly due to high depreciation and financing costs. The slight improvement in ROE to 4.1% in 2026Q2 is driven by leverage rather than operational efficiency, as ROA remains below 1%.

Working Capital Efficiency Distorted by Fleet Cycles

Asset turnover has been stable at 0.05 for the last four quarters, as per financial statements, while the cash conversion cycle swung from -160 days in 2025Q3 to 33 days in 2025Q2. This reflects the lumpy nature of aircraft sales and purchases.

The extremely low asset turnover of 0.05 indicates a capital-intensive model where revenue is small relative to the asset base, typical for aircraft lessors. The volatile CCC, driven by swings in DIO and DPO, suggests that working capital management is not a primary driver of value; instead, the timing of aircraft acquisitions and sales dominates. The negative CCC in some quarters implies that WLFC is effectively using supplier financing, but this is not a sustainable source of competitive advantage.

Leverage Elevated but Interest Coverage Improving

Debt-to-equity declined from 4.12 in 2024Q4 to 3.01 in 2026Q2, as reported in financial statements, while interest coverage improved to 3.21 in 2025Q2. However, D/EBITDA remains high at 36.81 in 2026Q2, indicating significant debt relative to cash earnings.

The reduction in D/E from 4.12 to 3.01 suggests a deleveraging trend, but the absolute level remains high, reflecting the company's reliance on debt to finance its fleet. Interest coverage has been volatile, ranging from 1.55 to 3.36, and the 0.00 in 2026Q2 is likely a data artifact, but the trend suggests that earnings are sufficient to cover interest expenses. The D/EBITDA of 36.81 is extremely high, but this is distorted by the low EBITDA in that quarter; investors should monitor whether EBITDA normalizes to support the debt load.

Liquidity Appears Adequate but Cash Thin

The current ratio improved to 3.31 in 2026Q2, according to recent SEC filings, but cash holdings were only $10.7M, suggesting reliance on receivables and other current assets. This may indicate a fragile liquidity position under stress.

While the current ratio of 3.31 appears strong, the low cash balance relative to current liabilities implies that the company depends on the collectability of receivables and the sale of inventory (aircraft) to meet short-term obligations. In a severe downturn, aircraft values could decline, impairing the ability to convert assets to cash. The quick ratio of 2.81 provides some cushion, but the thin cash position warrants monitoring, especially given the high leverage.

Premium Valuation vs. Peers Justified?

WLFC trades at a P/E of 32.16 versus Air Lease's 7.00 and AerCap's 7.01, as per peer data, but its forward P/E of 11.64 narrows the gap. This suggests the market expects above-average growth, but the low ROIC may not support it.

WLFC's trailing P/E is significantly higher than its leasing peers, but the forward P/E of 11.64 is more in line, indicating that the market expects a substantial earnings recovery. However, WLFC's ROIC of 0.8% is far below AerCap's 5.2% and Air Lease's 4.2%, suggesting that the company is less efficient at generating returns on capital. The higher P/B of 4.79 versus peers (0.86 for AL, 1.44 for AER) may reflect a premium for growth, but given the volatile earnings, this premium appears stretched.

Misapplied Metric: P/E on Volatile Earnings

The trailing P/E of 32.16 is misleading because net income includes non-recurring gains, as evidenced by net income exceeding operating income in 2025Q2. According to recent SEC filings, a more reliable metric is EV/EBITDA, which smooths out these distortions.

The P/E ratio is commonly misapplied to WLFC because its earnings are subject to large swings from asset sales and other non-operating items. For example, in 2025Q2, net income was $60.4M while operating income was only $28.3M, inflating the P/E. Instead, investors should use EV/EBITDA, which is less affected by depreciation and non-operating gains, but even this metric is distorted by the low EBITDA in some quarters. A better approach is to normalize EBITDA over a full fleet cycle and apply a sector-appropriate multiple, or to focus on price-to-book given the asset-heavy nature of the business.

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WLFC — Frequently Asked Questions

Quick answers to the most common questions about buying WLFC stock.

What is Willis Lease Finance Corporation's P/E ratio?

Willis Lease Finance Corporation's current P/E ratio is 31.8x. The historical average is 51.3x. This places it at the 48th percentile of its historical range.

What is Willis Lease Finance Corporation's EV/EBITDA?

Willis Lease Finance Corporation's current EV/EBITDA is 20.0x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 18.8x.

What is Willis Lease Finance Corporation's ROE?

Willis Lease Finance Corporation's return on equity (ROE) is 17.8%. The historical average is 9.4%.

Is WLFC stock overvalued?

Based on historical data, Willis Lease Finance Corporation is trading at a P/E of 31.8x. This is at the 48th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What is Willis Lease Finance Corporation's dividend yield?

Willis Lease Finance Corporation's current dividend yield is 0.25% with a payout ratio of 7.7%.

What are Willis Lease Finance Corporation's profit margins?

Willis Lease Finance Corporation has 65.7% gross margin and 32.3% operating margin. Operating margin above 20% indicates strong pricing power and cost efficiency.

How much debt does Willis Lease Finance Corporation have?

Willis Lease Finance Corporation's Debt/EBITDA ratio is 8.2x, indicating high leverage. A ratio above 4x may signal elevated financial risk.