The Artisanal Spirits Company plc (AIM:ART)

AIM:ART Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	1.33	1.48	2.87	1.24	2.33	2.01
Cash & Short-Term Investments	1.33	1.48	2.87	1.24	2.33	2.01
Cash Growth	-5.15%	-48.47%	132.23%	-47.02%	15.86%	-7.54%
Accounts Receivable	2.3	2.14	3.3	3.56	2.58	2.46
Other Receivables	-	0.92	0.99	1.23	1.13	0.51
Receivables	2.3	3.06	4.29	4.79	3.71	2.97
Inventory	31.63	32.24	31.77	30.56	28.3	23.72
Total Current Assets	35.26	36.78	38.92	36.59	34.35	28.7
Property, Plant & Equipment	8.83	9.58	10.73	10.43	10.36	8.38
Goodwill	-	1.54	1.54	1.32	1.32	1.32
Other Intangible Assets	2.13	0.64	0.81	1.07	0.93	1.1
Other Long-Term Assets	-	-	0.29	0.42	0.41	0.39
Total Assets	46.23	48.54	52.29	49.82	47.36	39.89

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	2.68	0.78	0.93	0.55	0.26	0.99
Current Portion of Long-Term Debt	2.01	7.02	3.03	0.27	0.36	0.39
Current Portion of Leases	0.58	0.59	0.51	0.38	0.36	0.26
Current Income Taxes Payable	0.74	0.76	0.71	0.7	0.41	0.28
Current Unearned Revenue	-	0.72	0.81	1	0.89	0.74
Other Current Liabilities	-	1.26	1.72	1.67	2.55	2.25
Total Current Liabilities	6	11.14	7.71	4.57	4.83	4.91
Long-Term Debt	33.63	26.77	25.94	23.81	16.98	6.8
Long-Term Leases	2.05	2.29	2.92	2.58	2.96	3.33
Long-Term Deferred Tax Liabilities	-	-	-	-	-	0.56
Other Long-Term Liabilities	0.69	0.69	0.67	0.59	0.58	0.41
Total Liabilities	42.38	40.89	37.24	31.55	25.35	16.01

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	0.18	0.18	0.18	0.18	0.17	0.17
Additional Paid-In Capital	15.31	15.31	15.26	15.26	15	14.94
Retained Earnings	-11.3	-7.66	-0.42	2.79	6.69	8.51
Comprehensive Income & Other	-0.45	-0.27	-0.21	-0.14	-0.07	-0.04
Total Common Equity	3.74	7.55	14.8	18.08	21.79	23.58
Minority Interest	0.12	0.1	0.26	0.2	0.23	0.3
Shareholders' Equity	3.85	7.65	15.06	18.28	22.02	23.88
Total Liabilities & Equity	46.23	48.54	52.29	49.82	47.36	39.89

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	38.27	36.68	32.4	27.04	20.66	10.78
Net Cash (Debt)	-36.94	-35.2	-29.54	-25.81	-18.33	-8.77
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.52	-0.50	-0.42	-0.37	-0.26	-0.14
Filing Date Shares Outstanding	70.8	70.8	70.56	70.56	69.78	69.61
Total Common Shares Outstanding	70.8	70.8	70.56	70.56	69.78	69.61
Working Capital	29.26	25.64	31.21	32.01	29.52	23.79
Book Value Per Share	0.05	0.11	0.21	0.26	0.31	0.34
Tangible Book Value	1.6	5.37	12.44	15.69	19.54	21.16
Tangible Book Value Per Share	0.02	0.08	0.18	0.22	0.28	0.30
Land	2.15	2.15	2.12	2.12	2.12	2.12
Machinery	5.1	5.07	5.09	4.96	4.17	1.97
Leasehold Improvements	0.53	0.53	0.53	0.5	0.5	0.5

Data Source: S&P Global Market Intelligence Last updated: Sep 16, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Oct 7, 2026

Data Sources Report a data error