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 335.1% as of December 2025. Working capital of GBX25.64 Million (current assets of GBX36.77 Million minus current liabilities of GBX11.13 Million) is measured against net assets of GBX7.65 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Artisanal Spirits Company PLC (ART) financial flexibility to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Artisanal Spirits Company PLC Working Capital to Net Assets (2015–2025)
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 December 2025, the ratio stands at 335.1%, reflecting working capital of GBX25.64 Million against net assets of GBX7.65 Million GBX. See ART defensive interval ratio to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Artisanal Spirits Company PLC (2015–2025)
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 live market cap and the full company profile, see market cap of Artisanal Spirits Company PLC.
| 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 | — |