The Artisanal Spirits Company plc (AIM:ART)

Paycor HCM Income Statement

Financials in millions GBP. Fiscal year is January - December.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Revenue	23.6	23.5	21.78	18.24	15.03
Revenue Growth (YoY)	0.43%	7.89%	19.43%	21.37%	2.60%
Cost of Revenue	8.58	8.5	7.94	7.03	6.22
Gross Profit	15.03	15	13.85	11.21	8.8
Selling, General & Admin	15.74	17.14	15.38	13.74	9.92
Operating Expenses	15.74	17.14	15.38	13.74	9.92
Operating Income	-0.72	-2.14	-1.53	-2.53	-1.11
Interest Expense	-2.46	-1.52	-0.58	-0.35	-0.5
Other Non Operating Income (Expenses)	0.04	0.08	0.04	0.01	0.02
EBT Excluding Unusual Items	-3.14	-3.58	-2.07	-2.87	-1.59
Other Unusual Items	-	-	-	0.16	0.39
Pretax Income	-3.14	-3.58	-2.07	-2.72	-1.2
Income Tax Expense	0.11	0.16	-0.36	0.63	0.42
Earnings From Continuing Operations	-3.25	-3.73	-1.71	-3.35	-1.62
Minority Interest in Earnings	-0.05	-0.12	-0.3	-0.31	-0.07
Net Income	-3.3	-3.85	-2.01	-3.65	-1.69
Preferred Dividends & Other Adjustments	-0.02	-	-	-	-
Net Income to Common	-3.28	-3.85	-2.01	-3.65	-1.69
Shares Outstanding (Basic)	71	70	70	63	54
Shares Outstanding (Diluted)	71	70	70	63	54
Shares Change (YoY)	0.49%	0.73%	10.63%	16.53%	2.67%
EPS (Basic)	-0.05	-0.05	-0.03	-0.06	-0.03
EPS (Diluted)	-0.05	-0.06	-0.03	-0.06	-0.03
Free Cash Flow	-1.75	-7.2	-8.54	-5.77	-1.68
Free Cash Flow Per Share	-0.03	-0.10	-0.12	-0.09	-0.03
Gross Margin	63.66%	63.83%	63.57%	61.47%	58.59%
Operating Margin	-3.04%	-9.10%	-7.04%	-13.87%	-7.41%
Profit Margin	-13.90%	-16.37%	-9.23%	-20.03%	-11.23%
Free Cash Flow Margin	-7.43%	-30.63%	-39.20%	-31.62%	-11.17%
EBITDA	0.11	-1.28	-0.78	-1.91	-0.5
EBITDA Margin	0.48%	-5.46%	-3.59%	-10.48%	-3.31%
D&A For EBITDA	0.83	0.86	0.75	0.62	0.62
EBIT	-0.72	-2.14	-1.53	-2.53	-1.11
EBIT Margin	-3.04%	-9.10%	-7.04%	-13.87%	-7.41%

Updated Sep 10, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.