The Artisanal Spirits Company plc (AIM:ART)

AIM:ART Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	1.4	2.87	1.24	2.33	2.01	2.18
Cash & Short-Term Investments	1.4	2.87	1.24	2.33	2.01	2.18
Cash Growth	-25.59%	132.23%	-47.02%	15.86%	-7.54%	41.67%
Accounts Receivable	4.38	3.3	3.56	2.58	2.46	1.71
Other Receivables	-	0.99	1.23	1.13	0.51	0.25
Receivables	4.38	4.29	4.79	3.71	2.97	1.96
Inventory	31.81	31.77	30.56	28.3	23.72	21.65
Other Current Assets	-	-	-	-	-	0.08
Total Current Assets	37.59	38.92	36.59	34.35	28.7	25.87
Property, Plant & Equipment	10.15	10.73	10.43	10.36	8.38	5.79
Goodwill	-	1.54	1.32	1.32	1.32	1.32
Other Intangible Assets	2.23	0.81	1.07	0.93	1.1	1.28
Other Long-Term Assets	-	0.29	0.42	0.41	0.39	0.39
Total Assets	49.97	52.29	49.82	47.36	39.89	34.64
Accounts Payable	2.31	0.93	0.55	0.26	0.99	1.38
Accrued Expenses	-	-	-	-	-	0.22
Current Portion of Long-Term Debt	6.99	3.03	0.27	0.36	0.39	14.96
Current Portion of Leases	0.58	0.51	0.38	0.36	0.26	0.14
Current Income Taxes Payable	0.61	0.71	0.7	0.41	0.28	0.11
Current Unearned Revenue	-	0.81	1	0.89	0.74	0.65
Other Current Liabilities	-	1.72	1.67	2.55	2.25	1.13
Total Current Liabilities	10.49	7.71	4.57	4.83	4.91	18.59
Long-Term Debt	24.87	25.94	23.81	16.98	6.8	0.9
Long-Term Leases	2.59	2.92	2.58	2.96	3.33	1.43
Long-Term Deferred Tax Liabilities	-	-	-	-	0.56	0.32
Other Long-Term Liabilities	0.68	0.67	0.59	0.58	0.41	0.4
Total Liabilities	38.62	37.24	31.55	25.35	16.01	21.65
Common Stock	0.18	0.18	0.18	0.17	0.17	0.14
Additional Paid-In Capital	15.31	15.26	15.26	15	14.94	0.1
Retained Earnings	-3.98	-0.42	2.79	6.69	8.51	12.54
Comprehensive Income & Other	-0.29	-0.21	-0.14	-0.07	-0.04	0.05
Total Common Equity	11.22	14.8	18.08	21.79	23.58	12.83
Minority Interest	0.13	0.26	0.2	0.23	0.3	0.16
Shareholders' Equity	11.35	15.06	18.28	22.02	23.88	12.99
Total Liabilities & Equity	49.97	52.29	49.82	47.36	39.89	34.64
Total Debt	35.02	32.4	27.04	20.66	10.78	17.43
Net Cash (Debt)	-33.62	-29.54	-25.81	-18.33	-8.77	-15.26
Net Cash Per Share	-0.48	-0.42	-0.37	-0.26	-0.14	-0.28
Filing Date Shares Outstanding	70.67	70.56	70.56	69.78	69.61	69.61
Total Common Shares Outstanding	70.67	70.56	70.56	69.78	69.61	54.07
Working Capital	27.1	31.21	32.01	29.52	23.79	7.28
Book Value Per Share	0.16	0.21	0.26	0.31	0.34	0.24
Tangible Book Value	8.99	12.44	15.69	19.54	21.16	10.23
Tangible Book Value Per Share	0.13	0.18	0.22	0.28	0.30	0.19
Land	2.12	2.12	2.12	2.12	2.12	2.08
Machinery	5.1	5.09	4.96	4.17	1.97	1.55
Leasehold Improvements	0.53	0.53	0.5	0.5	0.5	0.5

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