Artisanal Spirits Company PLC Working Capital to Net Assets Ratio
Artisanal Spirits Company PLC working capital to net assets ratio. Artisanal Spirits Company PLC (ART) has a Working Capital to Net Assets ratio of 759.9% as of June 2026. Working capital of GBX29.26 Million (current assets of GBX35.26 Million minus current liabilities of GBX6.00 Million) is measured against net assets of GBX3.85 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. Check ART intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of Artisanal Spirits Company PLC (2015–2025)
Working capital to net assets ratio of Artisanal Spirits Company PLC from 2015 to 2025. This chart shows how Artisanal Spirits Company PLC's Working Capital to Net Assets ratio has evolved across 11 annual periods from 2015 to 2025. As of June 2026, the ratio stands at 759.9%, reflecting working capital of GBX29.26 Million against net assets of GBX3.85 Million GBX. See Artisanal Spirits Company PLC liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
Artisanal Spirits Company PLC Working Capital to Net Assets Ratio by Year (2015–2025)
Artisanal Spirits Company PLC working capital to net assets ratio by year from 2015 to 2025. The table below presents the year-by-year Working Capital to Net Assets ratio for Artisanal Spirits Company PLC from 2015 to 2025, covering 11 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 the complete balance sheet picture, see ART asset base.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 335.1% | GBX25.64 Million | GBX7.65 Million | GBX36.77 Million | GBX11.13 Million | ▲ +127.8 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 | — |