The Artisanal Spirits Co (FRA:045) Days Payable: 62.60 (As of Dec. 2025) — 77% Above Median


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 Days Payable?

The Artisanal Spirits Co FRA:045 -0.68% 27 Days Payable is 62.60 as of Dec. 2025, which is 77% above its 10-year median of 35.33. 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. Among 202 Beverages - Alcoholic companies, The Artisanal Spirits Co ranks worse than 68.81% on this metric.

The Artisanal Spirits Co's average Accounts Payable for the six months ended in Dec. 2025 was €1.81 Mil. The Artisanal Spirits Co's Cost of Goods Sold for the six months ended in Dec. 2025 was €5.26 Mil. Hence, The Artisanal Spirits Co's Days Payable for the six months ended in Dec. 2025 was 62.60.

The historical rank and industry rank for The Artisanal Spirits Co's Days Payable or its related term are showing as below:

FRA:045' s Days Payable Range Over the Past 10 Years
Min: 17.37   Med: 35.33   Max: 76
Current: 56.86

During the past 8 years, The Artisanal Spirits Co's highest Days Payable was 76.00. The lowest was 17.37. And the median was 35.33.

FRA:045's Days Payable is ranked worse than
68.81% of 202 companies
in the Beverages - Alcoholic industry
Industry Median: 80.855 vs FRA:045: 56.86

The Artisanal Spirits Co's Days Payable declined from Dec. 2024 (82.38) to Dec. 2025 (62.60). It may suggest that The Artisanal Spirits Co accelerated paying its suppliers.


The Artisanal Spirits Co Days Payable Historical Data

* Premium members only.

The historical data trend for The Artisanal Spirits Co's Days Payable 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 Days Payable Chart

The Artisanal Spirits Co Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial 59.40 29.36 17.32 30.90 37.27

The Artisanal Spirits Co Semi-Annual Data
Dec18 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Days Payable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 102.22 99.82 82.38 74.60 62.60

FRA:045 vs BF.B: Days Payable Comparison

For the Beverages - Wineries & Distilleries subindustry, The Artisanal Spirits Co's Days Payable, along with its competitors' market caps and Days Payable 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 Days Payable vs Beverages - Alcoholic Industry

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

* The bar in red indicates where The Artisanal Spirits Co's Days Payable falls into.


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

Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.

The Artisanal Spirits Co's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (1.118 + 0.889) / 2 ) / 9.827*365
=1.0035 / 9.827*365
=37.27

The Artisanal Spirits Co's Days Payable for the quarter that ended in Dec. 2025 is calculated as:

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Jun. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (2.721 + 0.889) / 2 ) / 5.262*365 / 2
=1.805 / 5.262*365 / 2
=62.60

* 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 Days Payable →
What does a Days Payable of 62.60 mean?
The Artisanal Spirits Co (FRA:045) has a Days Payable of 62.60 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on The Artisanal Spirits Co and its competitors. This is 77% above median its historical median of 35.33. Over the past decade, The Artisanal Spirits Co's Days Payable has ranged from 17.37 to 76.00. According to the industry distribution chart, The Artisanal Spirits Co ranks #139 out of 202 companies in the Beverages - Alcoholic industry, placing it in the top 68.8%.
Is The Artisanal Spirits Co's Days Payable too high?
The Artisanal Spirits Co's current Days Payable of 62.60 is 77% above median its 10-year median of 35.33. Over the past 10 years, this metric has ranged from a low of 17.37 to a high of 76.00. The Beverages - Alcoholic industry median Days Payable is 80.86. The Artisanal Spirits Co's value of 62.60 is 22.6% below this industry median. Based on the distribution chart, The Artisanal Spirits Co ranks #139 out of 202 companies in the Beverages - Alcoholic industry, which is below the industry midpoint. 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 Days Payable compare to BF.B?
According to the Beverages - Alcoholic industry distribution chart, The Artisanal Spirits Co ranks #139 out of 202 companies for Days Payable. This places The Artisanal Spirits Co in the lower half of its industry. The industry median Days Payable is 80.86. The Artisanal Spirits Co's value of 62.60 is 22.6% below this benchmark. Historically, The Artisanal Spirits Co's own Days Payable has ranged from 17.37 to 76.00 over the past decade. While the company's 10-year median is 35.33 vs. the industry median of 80.86, The Artisanal Spirits Co has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Payable for a Beverages - Alcoholic company?
The median Days Payable among Beverages - Alcoholic companies is 80.86, based on 202 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. The Artisanal Spirits Co's current Days Payable of 62.60 is 22.6% below 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 Days Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on The Artisanal Spirits Co and its competitors. For the Beverages - Alcoholic industry, the median Days Payable is 80.86 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. The Artisanal Spirits Co's current Days Payable is 62.60, which is 77% above median its own 10-year median of 35.33. 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 Days Payable of 62.60. The stock's GF Value™ is €0.42, compared to a current price of €0.29 — trading 31% below its estimated fair value. The current Days Payable is 62.60, which is 77% above median its 10-year median of 35.33 and 22.6% below the Beverages - Alcoholic industry median of 80.86. 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 Days Payable calculated?
Days Payable is calculated from a company's financial statements. For The Artisanal Spirits Co (FRA:045), the current Days Payable is 62.60 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 31% below its estimated GF Value™ of €0.42.

Key valuation signals for FRA:045:

  • Days Payable: 62.60 (77% above median its 10-year median of 35.33)
  • GF Value™: €0.42 vs. price of €0.29 (31% below fair value)
  • GF Score™: 27/100 with 7 warning signs
  • Industry Position: 22.6% below the Beverages - Alcoholic median (#139 of 202)

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

Get the complete analysis for FRA:045

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

€0.29
Price
€0.42
GF Value