The Artisanal Spirits Company plc
The Artisanal Spirits Company plc, together with its subsidiaries, creates, curates, and sells whisky and other related products in the United Kingdom and internationally. It sells single cask scotch malt whiskies under The Scotch Malt Whisky Society brand; small batches of blended malt whiskies and other spirits under the J.G. Thomson brand; and whisky under the Single Cask Nation brand. The com… Read more
The Artisanal Spirits Company plc (045) - Net Assets
Latest net assets as of June 2025: €11.35 Million EUR
Based on the latest financial reports, The Artisanal Spirits Company plc (045) has net assets worth €11.35 Million EUR as of June 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (€49.97 Million) and total liabilities (€38.62 Million). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | €11.35 Million |
| % of Total Assets | 22.71% |
| Annual Growth Rate | -14.25% |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | 4.48 |
The Artisanal Spirits Company plc - Net Assets Trend (2021–2024)
This chart illustrates how The Artisanal Spirits Company plc's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for The Artisanal Spirits Company plc (2021–2024)
The table below shows the annual net assets of The Artisanal Spirits Company plc from 2021 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | €15.06 Million | -17.61% |
| 2023-12-31 | €18.27 Million | -16.99% |
| 2022-12-31 | €22.02 Million | -7.81% |
| 2021-12-31 | €23.88 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to The Artisanal Spirits Company plc's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have decreased by 105.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Other Components | €15.22 Million | 102.87% |
| Total Equity | €14.80 Million | 100.00% |
The Artisanal Spirits Company plc Competitors by Market Cap
The table below lists competitors of The Artisanal Spirits Company plc ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Sun-Sea Construction
TWO:5516
|
$9.39 Million |
|
PPK Group Ltd
AU:PPK
|
$9.39 Million |
|
Mhethanol Co. Ltd.
KO:023150
|
$9.40 Million |
|
Labrador Gold Corp
OTCQB:NKOSF
|
$9.40 Million |
|
German High Street Properties A/S Class B
CO:GERHSP
|
$9.39 Million |
|
Durango Resources Inc
OTCQB:ATOXF
|
$9.39 Million |
|
Angus Gold Inc
OTCQB:ANGVF
|
$9.38 Million |
|
PT Bakrie Sumatera Plantations Tbk
F:OSW
|
$9.38 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in The Artisanal Spirits Company plc's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 18,080,000 to 14,796,000, a change of -3,284,000 (-18.2%).
- Net loss of 3,300,000 reduced equity.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | €-3.30 Million | -22.3% |
| Other Changes | €16.00K | +0.11% |
| Total Change | €- | -18.16% |
Book Value vs Market Value Analysis
This analysis compares The Artisanal Spirits Company plc's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 1.49x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has increased from 0.92x to 1.49x over the analyzed period, suggesting growing market confidence.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2021-12-31 | €0.34 | €0.31 | x |
| 2022-12-31 | €0.31 | €0.31 | x |
| 2023-12-31 | €0.26 | €0.31 | x |
| 2024-12-31 | €0.21 | €0.31 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently The Artisanal Spirits Company plc utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): -22.30%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -13.98%
- • Asset Turnover: 0.45x
- • Equity Multiplier: 3.53x
- Recent ROE (-22.30%) is below the historical average (-17.08%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2021 | -15.49% | -20.03% | 0.46x | 1.69x | €-6.01 Million |
| 2022 | -9.23% | -9.23% | 0.46x | 2.17x | €-4.19 Million |
| 2023 | -21.28% | -16.37% | 0.47x | 2.76x | €-5.66 Million |
| 2024 | -22.30% | -13.98% | 0.45x | 3.53x | €-4.78 Million |
Industry Comparison
This section compares The Artisanal Spirits Company plc's net assets metrics with peer companies in the Beverages - Wineries & Distilleries industry.
Industry Context
- Industry: Beverages - Wineries & Distilleries
- Average net assets among peers: $106,746,504
- Average return on equity (ROE) among peers: 3.81%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| The Artisanal Spirits Company plc (045) | €11.35 Million | -15.49% | 3.40x | $9.39 Million |
| Sektkellerei J.Oppmann AG (1SK) | $1.16 Million | -6.93% | 2.69x | $1.08 Million |
| CHAPEL DOWN GRP PLC LS-05 (1U6) | $31.36 Million | -8.45% | 0.41x | $26.11 Million |
| Altia Oyj (28Q) | $151.20 Million | 12.17% | 1.65x | $129.75 Million |
| Berentzen Gruppe AG (BEZ) | $165.60 Million | 0.00% | 1.97x | $32.79 Million |
| Hawesko Holding AG (HAW) | $82.17 Million | 16.01% | 1.11x | $41.21 Million |
| Schloss Wachenheim AG (SWA) | $191.57 Million | 5.80% | 0.76x | $34.55 Million |
| AS Latvijas balzams (UM9) | $124.17 Million | 8.09% | 0.26x | $2.03 Million |