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
Artisanal Spirits Company PLC (ART) - Net Assets
Latest net assets as of June 2025: GBX11.35 Million GBX
Based on the latest financial reports, Artisanal Spirits Company PLC (ART) has net assets worth GBX11.35 Million GBX as of June 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (GBX49.97 Million) and total liabilities (GBX38.62 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 | GBX11.35 Million |
| % of Total Assets | 22.71% |
| Annual Growth Rate | 8.28% |
| 5-Year Change | 15.88% |
| 10-Year Change | N/A |
| Growth Volatility | 33.78 |
Artisanal Spirits Company PLC - Net Assets Trend (2015–2024)
This chart illustrates how 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 Artisanal Spirits Company PLC (2015–2024)
The table below shows the annual net assets of Artisanal Spirits Company PLC from 2015 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | GBX15.06 Million | -17.61% |
| 2023-12-31 | GBX18.27 Million | -16.99% |
| 2022-12-31 | GBX22.02 Million | -7.81% |
| 2021-12-31 | GBX23.88 Million | +83.80% |
| 2020-12-31 | GBX12.99 Million | -5.52% |
| 2019-12-31 | GBX13.75 Million | +23.76% |
| 2018-12-31 | GBX11.11 Million | -11.20% |
| 2017-12-31 | GBX12.51 Million | +8.43% |
| 2016-12-31 | GBX11.54 Million | +56.84% |
| 2015-12-31 | GBX7.36 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to 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 130.8% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | GBX176.00K | 1.19% |
| Other Comprehensive Income | GBX-211.00K | -1.43% |
| Other Components | GBX15.26 Million | 103.10% |
| Total Equity | GBX14.80 Million | 100.00% |
Artisanal Spirits Company PLC Competitors by Market Cap
The table below lists competitors of Artisanal Spirits Company PLC ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Associated Motor Finance Company PLC
CM:AMFN0000
|
$2.81K |
|
Capital Metals PLC
LSE:CMET
|
$2.81K |
|
NEW AFRICAN PROPERTIES LIMITED
XBOT:NAP-EQU
|
$2.82K |
|
HTM International Holding Ltd.
TWO:4924
|
$2.82K |
|
Equity Two PLC
CM:ETWON0000
|
$2.81K |
|
PPC -NPV-
BE:OZV2
|
$2.81K |
|
Lighthouse Hotel PLC
CM:LHLN0000
|
$2.80K |
|
Union Assurance PLC
CM:UALN0000
|
$2.80K |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in 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.
- Dividend payments of 213,000 reduced retained earnings.
- Other comprehensive income decreased equity by 71,000.
- Other factors increased equity by 300,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | GBX-3.30 Million | -22.3% |
| Dividends Paid | GBX213.00K | -1.44% |
| Other Comprehensive Income | GBX-71.00K | -0.48% |
| Other Changes | GBX300.00K | +2.03% |
| Total Change | GBX- | -18.16% |
Book Value vs Market Value Analysis
This analysis compares 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: 150.22x
- The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
- The price-to-book ratio has increased from 56.21x to 150.22x over the analyzed period, suggesting growing market confidence.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2015-12-31 | GBX0.56 | GBX31.50 | x |
| 2016-12-31 | GBX0.89 | GBX31.50 | x |
| 2017-12-31 | GBX0.72 | GBX31.50 | x |
| 2018-12-31 | GBX0.16 | GBX31.50 | x |
| 2019-12-31 | GBX0.19 | GBX31.50 | x |
| 2020-12-31 | GBX0.18 | GBX31.50 | x |
| 2021-12-31 | GBX0.37 | GBX31.50 | x |
| 2022-12-31 | GBX0.31 | GBX31.50 | x |
| 2023-12-31 | GBX0.26 | GBX31.50 | x |
| 2024-12-31 | GBX0.21 | GBX31.50 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently 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 (-9.15%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2015 | 18.94% | 32.23% | 0.50x | 1.18x | GBX639.54K |
| 2016 | -3.31% | -4.92% | 0.53x | 1.27x | GBX-1.51 Million |
| 2017 | -6.11% | -7.84% | 0.48x | 1.64x | GBX-2.00 Million |
| 2018 | -9.56% | -8.56% | 0.48x | 2.35x | GBX-2.13 Million |
| 2019 | -10.01% | -9.16% | 0.43x | 2.52x | GBX-2.68 Million |
| 2020 | -13.16% | -11.23% | 0.43x | 2.70x | GBX-2.97 Million |
| 2021 | -15.49% | -20.03% | 0.46x | 1.69x | GBX-6.01 Million |
| 2022 | -9.23% | -9.23% | 0.46x | 2.17x | GBX-4.19 Million |
| 2023 | -21.28% | -16.37% | 0.47x | 2.76x | GBX-5.66 Million |
| 2024 | -22.30% | -13.98% | 0.45x | 3.53x | GBX-4.78 Million |
Industry Comparison
This section compares 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: $602,829,008
- Average return on equity (ROE) among peers: -5.89%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Artisanal Spirits Company PLC (ART) | GBX11.35 Million | 18.94% | 3.40x | $2.81K |
| Davide Campari Milano SpA (0ROY) | $2.37 Billion | 11.99% | 1.14x | $5.20 Billion |
| Chapel Down Group Plc (CDGP) | $31.36 Million | -8.45% | 0.41x | $7.51K |
| Distil Plc (DIS) | $2.23 Million | -26.04% | 0.15x | $296.95 |
| Virgin Wines UK PLC (VINO) | $2.92 Million | -1.06% | 7.87x | $3.67K |