The Artisanal Spirits Company plc (AIM: ART)

AIM: ART Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	1.88	1.24	2.33	2.01	2.18	1.54
Cash & Short-Term Investments	1.88	1.24	2.33	2.01	2.18	1.54
Cash Growth	24.83%	-47.02%	15.85%	-7.54%	41.67%	44.91%
Accounts Receivable	5.49	3.56	2.58	2.46	1.71	1.95
Other Receivables	-	1.23	1.13	0.51	0.25	0.59
Receivables	5.49	4.79	3.71	2.97	1.96	2.55
Inventory	31.03	30.56	28.3	23.72	21.65	20.95
Other Current Assets	-	-	-	-	0.08	0.03
Total Current Assets	38.4	36.59	34.35	28.7	25.87	25.07
Property, Plant & Equipment	11.26	10.43	10.36	8.38	5.79	5.7
Goodwill	-	1.32	1.32	1.32	1.32	1.28
Other Intangible Assets	2.51	1.07	0.93	1.1	1.28	1.33
Other Long-Term Assets	0.42	0.42	0.41	0.39	0.39	0.39
Total Assets	52.58	49.82	47.36	39.89	34.64	33.77
Accounts Payable	3.53	0.55	0.26	0.99	1.38	1.21
Accrued Expenses	-	-	-	-	0.22	0.34
Current Portion of Long-Term Debt	0.25	0.27	0.36	0.39	14.96	12.94
Current Portion of Leases	0.39	0.38	0.36	0.26	0.14	0.15
Current Income Taxes Payable	0.44	0.7	0.41	0.28	0.11	0.09
Current Unearned Revenue	-	1	0.89	0.74	0.65	0.66
Other Current Liabilities	-	1.67	2.55	2.25	1.13	1.76
Total Current Liabilities	4.61	4.57	4.83	4.91	18.59	17.14
Long-Term Debt	28.6	23.81	16.98	6.8	0.9	0.83
Long-Term Leases	3.22	2.58	2.96	3.33	1.43	1.55
Long-Term Deferred Tax Liabilities	-	-	-	0.56	0.32	0.24
Other Long-Term Liabilities	0.99	0.59	0.58	0.41	0.4	0.26
Total Liabilities	37.43	31.55	25.35	16.01	21.65	20.02
Common Stock	0.18	0.18	0.17	0.17	0.14	0.13
Additional Paid-In Capital	15.26	15.26	15	14.94	0.1	15.98
Retained Earnings	-0.28	2.79	6.69	8.51	12.54	-2.69
Comprehensive Income & Other	-0.25	-0.14	-0.07	-0.04	0.05	-0.02
Total Common Equity	14.9	18.08	21.79	23.58	12.83	13.4
Minority Interest	0.25	0.2	0.23	0.3	0.16	0.35
Shareholders' Equity	15.15	18.28	22.02	23.88	12.99	13.75
Total Liabilities & Equity	52.58	49.82	47.36	39.89	34.64	33.77
Total Debt	32.46	27.04	20.66	10.78	17.43	15.47
Net Cash (Debt)	-30.58	-25.81	-18.33	-8.77	-15.26	-13.93
Net Cash Per Share	-0.43	-0.37	-0.26	-0.14	-0.28	-0.26
Filing Date Shares Outstanding	70.56	70.56	69.78	69.61	69.61	52.67
Total Common Shares Outstanding	70.56	70.56	69.78	69.61	54.07	52.67
Working Capital	33.78	32.01	29.52	23.79	7.28	7.93
Book Value Per Share	0.21	0.26	0.31	0.34	0.24	0.25
Tangible Book Value	12.4	15.69	19.54	21.16	10.23	10.79
Tangible Book Value Per Share	0.18	0.22	0.28	0.30	0.19	0.20
Land	2.12	2.12	2.12	2.12	2.08	2.29
Machinery	5.04	4.96	4.17	1.97	1.55	2.07
Leasehold Improvements	0.5	0.5	0.5	0.5	0.5	0.79

Source: S&P Capital IQ. Standard template. Financial Sources.