The Artisanal Spirits Co (FRA:045) Cash Conversion Cycle: 1,285.03 (As of Dec. 2025)


FRA:045 The Artisanal Spirits Co PLC FRA:045
27 GF Score
Price €0.29
GF Value €0.42
! 7 Warning Signs
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What is The Artisanal Spirits Co Cash Conversion Cycle?

The Artisanal Spirits Co FRA:045 +0.69% 27 Cash Conversion Cycle is 1,285.03 as of Dec. 2025. GuruFocus rates FRA:045 with a GF Score™ of 27/100 and a GF Value™ of €0.42. The stock has 7 warning signs investors should review.

Cash Conversion Cycle is one of several measures of management effectiveness. It equals Days Sales Outstanding + Days Inventory - Days Payable.

The Artisanal Spirits Co's Days Sales Outstanding for the six months ended in Dec. 2025 was 59.52.
The Artisanal Spirits Co's Days Inventory for the six months ended in Dec. 2025 was 1288.11.
The Artisanal Spirits Co's Days Payable for the six months ended in Dec. 2025 was 62.6.
Therefore, The Artisanal Spirits Co's Cash Conversion Cycle (CCC) for the six months ended in Dec. 2025 was 1,285.03.


The Artisanal Spirits Co  (FRA:045) Cash Conversion Cycle Explanation

Generally, the lower this number is, the better for the company. Although it should be combined with other metrics (such as ROE % and ROA %), it can be especially useful for comparing close competitors, because the company with the lowest CCC is often the one with better management.


Be Aware

CCC is most effective with retail-type companies, which have inventories that are sold to customers. Consulting businesses, software companies and insurance companies are all examples of companies for whom this metric is meaningless.

The CCC is one of several tools that can help you evaluate management, especially if it is calculated for several consecutive time periods and for several competitors. Decreasing or steady CCCs are good, while rising ones should motivate you to dig a bit deeper.


The Artisanal Spirits Co Cash Conversion Cycle Related Terms


The Artisanal Spirits Co Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for The Artisanal Spirits Co's Cash Conversion Cycle can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

The Artisanal Spirits Co Cash Conversion Cycle Chart

The Artisanal Spirits Co Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cash Conversion Cycle
Get a 7-Day Free Trial 1,125.41 1,222.47 1,288.55 1,322.46 1,411.18

The Artisanal Spirits Co Semi-Annual Data
Dec18 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Cash Conversion Cycle Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 1,178.26 1,494.69 1,155.89 1,471.05 1,285.03

FRA:045 vs BF.B: Cash Conversion Cycle Comparison

For the Beverages - Wineries & Distilleries subindustry, The Artisanal Spirits Co's Cash Conversion Cycle, along with its competitors' market caps and Cash Conversion Cycle data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


The Artisanal Spirits Co Cash Conversion Cycle vs Beverages - Alcoholic Industry

For the Beverages - Alcoholic industry and Consumer Defensive sector, The Artisanal Spirits Co's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where The Artisanal Spirits Co's Cash Conversion Cycle falls into.


FRA:045
27GF Score
The Artisanal Spirits Co PLC FRA:045
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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The Artisanal Spirits Co Cash Conversion Cycle Calculation

Cash Conversion Cycle (CCC) measures how fast a company can convert cash on hand into even more cash on hand. This metric looks at the amount of time needed to sell inventory, the amount of time needed to collect receivables and the length of time the company is afforded to pay its bills without incurring penalties.

Cash Conversion Cycle is one of several measures of management effectiveness.

The Artisanal Spirits Co's Cash Conversion Cycle for the fiscal year that ended in Dec. 2025 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=51.61+1396.84-37.27
=1,411.18

The Artisanal Spirits Co's Cash Conversion Cycle for the quarter that ended in Dec. 2025 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=59.52+1288.11-62.6
=1,285.03

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Cash Conversion Cycle →
What does a Cash Conversion Cycle of 1,285.03 mean?
The Artisanal Spirits Co (FRA:045) has a Cash Conversion Cycle of 1,285.03 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on The Artisanal Spirits Co and its competitors.
Is The Artisanal Spirits Co's Cash Conversion Cycle too high?
The Artisanal Spirits Co's current Cash Conversion Cycle is 1,285.03. The Beverages - Alcoholic industry median Cash Conversion Cycle is 146.27. The Artisanal Spirits Co's value of 1,285.03 is 778.5% above this industry median. Overall, The Artisanal Spirits Co has a GF Score™ of 27/100, reflecting its overall financial health beyond just this single metric.
How does The Artisanal Spirits Co's Cash Conversion Cycle compare to BF.B?
The Artisanal Spirits Co's Cash Conversion Cycle of 1,285.03 can be compared against companies in the Beverages - Alcoholic industry. The industry median Cash Conversion Cycle is 146.27. The Artisanal Spirits Co's value of 1,285.03 is 778.5% above this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cash Conversion Cycle for a Beverages - Alcoholic company?
The median Cash Conversion Cycle among Beverages - Alcoholic companies is 146.27, based on 213 companies in the industry. Companies in the top quartile (top 25%) have a Cash Conversion Cycle significantly above this median, while those in the bottom quartile fall well below. However, Cash Conversion Cycle should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. The Artisanal Spirits Co's current Cash Conversion Cycle of 1,285.03 is 778.5% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cash Conversion Cycle mean?
A high Cash Conversion Cycle can signal that a stock is expensive relative to its fundamentals. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on The Artisanal Spirits Co and its competitors. For the Beverages - Alcoholic industry, the median Cash Conversion Cycle is 146.27 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. The Artisanal Spirits Co's current Cash Conversion Cycle is 1,285.03. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is The Artisanal Spirits Co stock overvalued right now?
The Artisanal Spirits Co (FRA:045) has a current Cash Conversion Cycle of 1,285.03. The stock's GF Value™ is €0.42, compared to a current price of €0.29 — trading 30.5% below its estimated fair value. The current Cash Conversion Cycle is 1,285.03 and 778.5% above the Beverages - Alcoholic industry median of 146.27. The Artisanal Spirits Co's overall GF Score™ is 27/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cash Conversion Cycle calculated?
Cash Conversion Cycle is calculated from a company's financial statements. For The Artisanal Spirits Co (FRA:045), the current Cash Conversion Cycle is 1,285.03 as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is The Artisanal Spirits Co (FRA:045) Overvalued in 2026?

Based on GuruFocus' analysis, The Artisanal Spirits Co stock appears to be undervalued. The current stock price of €0.29 is trading 30.5% below its estimated GF Value™ of €0.42.

Key valuation signals for FRA:045:

  • Cash Conversion Cycle: 1,285.03
  • GF Value™: €0.42 vs. price of €0.29 (30.5% below fair value)
  • GF Score™: 27/100 with 7 warning signs
  • Industry Position: 778.5% above the Beverages - Alcoholic median

No single metric tells the full story. See the FRA:045 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


The Artisanal Spirits Co Business Description

Other Exchanges ART:UK045:Germany
Address 87 Giles Street, The Vaults, Edinburgh, GBR, EH6 6BZ
The Artisanal Spirits Co PLC is a curator and provider of premium single-cask Scotch malt whisky and other spirits for sale online to a discerning global membership. It offers a range of other spirits such as single-cask Bourbon, Indian and Japanese whisky, as well as single-cask Armagnac, Cognac, gin, and rum. Its operations are predominantly based in the UK with the Group also generating revenue from Europe, Asia, America, and Others, of which maximum revenue is generated from Europe. Its brands include: The Scotch Malt Whisky Society, Single Cask Nation, Artisan Casks and J.G. Thomson.
27GF Score

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Cash Conversion Cycle is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€0.29
Price
€0.42
GF Value