The Artisanal Spirits Company plc (AIM:ART)

AIM:ART Balance Sheet

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

Assets

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	1.48	2.87	1.24	2.33	2.01
Cash & Short-Term Investments	1.48	2.87	1.24	2.33	2.01
Cash Growth	-48.47%	132.23%	-47.02%	15.86%	-7.54%
Accounts Receivable	3.06	4.29	4.79	3.71	2.97
Inventory	32.24	31.77	30.56	28.3	23.72
Total Current Assets	36.78	38.92	36.59	34.35	28.7
Net Property, Plant & Equipment	9.58	10.73	10.43	10.36	8.38
Other Intangible Assets	2.18	2.35	2.39	2.25	2.42
Other Long-Term Assets	-	0.29	0.42	0.41	0.39
Total Assets	48.54	52.29	49.82	47.36	39.89

Liabilities

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	2.76	3.46	3.22	3.7	3.95
Current Portion of Long-Term Debt	7.02	3.03	0.27	0.36	0.39
Current Portion of Leases	0.59	0.51	0.38	0.36	0.26
Other Current Liabilities	0.76	0.71	0.7	0.41	0.31
Total Current Liabilities	11.14	7.71	4.57	4.83	4.91
Long-Term Debt	26.77	25.94	23.81	16.98	6.8
Long-Term Leases	2.29	2.92	2.58	2.96	3.33
Other Long-Term Liabilities	0.69	0.67	0.59	0.58	0.97
Total Long-Term Liabilities	29.75	29.53	26.97	20.52	11.1
Total Liabilities	40.89	37.24	31.55	25.35	16.01

Shareholders' Equity

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	0.18	0.18	0.18	0.17	0.17
Additional Paid-in Capital	15.31	15.26	15.26	15	14.94
Accumulated Other Comprehensive Income	-0.27	-0.21	-0.14	-0.07	-0.04
Retained Earnings	-7.66	-0.42	2.79	6.69	8.51
Total Common Shareholders' Equity	7.55	14.8	18.08	21.79	23.58
Minority Interest	0.1	0.26	0.2	0.23	0.3
Shareholders' Equity	7.65	15.06	18.27	22.02	23.88
Total Liabilities & Equity	48.54	52.29	49.82	47.36	39.89

Additional Metrics

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	36.68	32.4	27.04	20.66	10.78
Net Cash (Debt)	-35.2	-29.54	-25.81	-18.33	-8.77
Net Cash Growth	-	-	-	-	-
Net Cash Per Share	-0.47	-0.39	-0.34	-0.24	-0.13
Book Value	7.55	14.8	18.08	21.79	23.58
Book Value Per Share	0.10	0.19	0.24	0.29	0.35
Tangible Book Value	5.37	12.44	15.69	19.54	21.16
Tangible Book Value Per Share	0.07	0.16	0.21	0.26	0.31

Data Source: Fiscal.ai Last updated: Mar 29, 2026

Financial data is provided by Fiscal.ai and updates within minutes after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Jul 25, 2026

Data Sources Report a data error