Artisanal Spirits Company PLC (ART) — Working Capital to Net Assets Ratio
Artisanal Spirits Company PLC (ART) has a Working Capital to Net Assets ratio of 238.9% as of June 2025. Working capital of GBX27.10 Million (current assets of GBX37.59 Million minus current liabilities of GBX10.49 Million) is measured against net assets of GBX11.35 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See how leveraged is Artisanal Spirits Company PLC's balance sheet to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Artisanal Spirits Company PLC Working Capital to Net Assets (2015–2024)
This chart shows how Artisanal Spirits Company PLC's Working Capital to Net Assets ratio has evolved across 10 annual periods from 2015 to 2024. As of June 2025, the ratio stands at 238.9%, reflecting working capital of GBX27.10 Million against net assets of GBX11.35 Million GBX. Check ART intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Artisanal Spirits Company PLC (2015–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Artisanal Spirits Company PLC from 2015 to 2024, covering 10 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For live market cap and the full company profile, see Artisanal Spirits Company PLC stock valuation.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 207.3% | GBX31.21 Million | GBX15.06 Million | GBX38.92 Million | GBX7.71 Million | ▲ +32.1 pp |
| 2023 | 175.2% | GBX32.01 Million | GBX18.27 Million | GBX36.59 Million | GBX4.57 Million | ▲ +41.1 pp |
| 2022 | 134.1% | GBX29.52 Million | GBX22.02 Million | GBX34.35 Million | GBX4.83 Million | ▲ +34.5 pp |
| 2021 | 99.6% | GBX23.79 Million | GBX23.88 Million | GBX28.70 Million | GBX4.91 Million | ▲ +43.6 pp |
| 2020 | 56.0% | GBX7.28 Million | GBX12.99 Million | GBX25.87 Million | GBX18.59 Million | ▼ -1.7 pp |
| 2019 | 57.7% | GBX7.93 Million | GBX13.75 Million | GBX25.07 Million | GBX17.14 Million | ▲ +3.5 pp |
| 2018 | 54.1% | GBX6.02 Million | GBX11.11 Million | GBX19.73 Million | GBX13.71 Million | ▼ -9.6 pp |
| 2017 | 63.7% | GBX7.97 Million | GBX12.51 Million | GBX15.34 Million | GBX7.37 Million | ▲ +0.8 pp |
| 2016 | 62.9% | GBX7.25 Million | GBX11.54 Million | GBX10.12 Million | GBX2.87 Million | ▼ -8.6 pp |
| 2015 | 71.4% | GBX5.26 Million | GBX7.36 Million | GBX6.34 Million | GBX1.08 Million | — |