The Artisanal Spirits Co (FRA:045) Receivables Turnover: 3.07 (As of Dec. 2025)

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FRA:045 The Artisanal Spirits Co PLC FRA:045
27 GF Score
Price €0.24
GF Value €0.45
! 7 Warning Signs
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What is The Artisanal Spirits Co Receivables Turnover?

The Artisanal Spirits Co FRA:045 -8.33% 27 Receivables Turnover is 3.07 as of Dec. 2025. GuruFocus rates FRA:045 with a GF Score™ of 27/100 and a GF Value™ of €0.45. The stock has 7 warning signs investors should review. Among 210 Beverages - Alcoholic companies, The Artisanal Spirits Co ranks worse than 63.81% on this metric.

The Receivables Turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by average Accounts Receivable. An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. The Artisanal Spirits Co's Revenue for the six months ended in Dec. 2025 was €11.65 Mil. The Artisanal Spirits Co's average Accounts Receivable for the six months ended in Dec. 2025 was €3.80 Mil. Hence, The Artisanal Spirits Co's Receivables Turnover for the six months ended in Dec. 2025 was 3.07.


The Artisanal Spirits Co  (FRA:045) Receivables Turnover Explanation

An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. This metric is commonly used to compare companies within the same industry to check whether they are on par with their competitors.


The Artisanal Spirits Co Receivables Turnover Related Terms


The Artisanal Spirits Co Receivables Turnover Historical Data

* Premium members only.

The historical data trend for The Artisanal Spirits Co's Receivables Turnover 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 Receivables Turnover Chart

The Artisanal Spirits Co Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Receivables Turnover
Get a 7-Day Free Trial 8.98 8.55 7.68 7.02 7.07

The Artisanal Spirits Co Semi-Annual Data
Dec18 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Receivables Turnover Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 3.61 2.25 3.11 2.49 3.07

FRA:045 vs BF.B: Receivables Turnover Comparison

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

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

* The bar in red indicates where The Artisanal Spirits Co's Receivables Turnover falls into.


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

Receivables Turnover measures the number of times a company collects its average accounts receivable balance.

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

Receivables Turnover (A: Dec. 2025 )
=Revenue / Average Accounts Receivable
=Revenue (A: Dec. 2025 ) / ((Accounts Receivable (A: Dec. 2024 ) + Accounts Receivable (A: Dec. 2025 )) / count )
=22.712 / ((3.982 + 2.441) / 2 )
=22.712 / 3.2115
=7.07

The Artisanal Spirits Co's Receivables Turnover for the quarter that ended in Dec. 2025 is calculated as

Receivables Turnover (Q: Dec. 2025 )
=Revenue / Average Accounts Receivable
=Revenue (Q: Dec. 2025 ) / ((Accounts Receivable (Q: Jun. 2025 ) + Accounts Receivable (Q: Dec. 2025 )) / count )
=11.646 / ((5.155 + 2.441) / 2 )
=11.646 / 3.798
=3.07

* 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 Receivables Turnover →
What does a Receivables Turnover of 3.07 mean?
The Artisanal Spirits Co (FRA:045) has a Receivables Turnover of 3.07 as of Dec. 2025. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on The Artisanal Spirits Co and its competitors. According to the industry distribution chart, The Artisanal Spirits Co ranks #134 out of 210 companies in the Beverages - Alcoholic industry, placing it in the top 63.8%.
Is The Artisanal Spirits Co's Receivables Turnover too high?
The Artisanal Spirits Co's current Receivables Turnover is 3.07. The Beverages - Alcoholic industry median Receivables Turnover is 7.84. The Artisanal Spirits Co's value of 3.07 is 60.8% below this industry median. Based on the distribution chart, The Artisanal Spirits Co ranks #134 out of 210 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 Receivables Turnover compare to BF.B?
According to the Beverages - Alcoholic industry distribution chart, The Artisanal Spirits Co ranks #134 out of 210 companies for Receivables Turnover. This places The Artisanal Spirits Co in the lower half of its industry. The industry median Receivables Turnover is 7.84. The Artisanal Spirits Co's value of 3.07 is 60.8% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Receivables Turnover for a Beverages - Alcoholic company?
The median Receivables Turnover among Beverages - Alcoholic companies is 7.84, based on 210 companies in the industry. Companies in the top quartile (top 25%) have a Receivables Turnover significantly above this median, while those in the bottom quartile fall well below. However, Receivables Turnover should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. The Artisanal Spirits Co's current Receivables Turnover of 3.07 is 60.8% 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 Receivables Turnover mean?
A high Receivables Turnover can signal that a stock is expensive relative to its fundamentals. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on The Artisanal Spirits Co and its competitors. For the Beverages - Alcoholic industry, the median Receivables Turnover is 7.84 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. The Artisanal Spirits Co's current Receivables Turnover is 3.07. 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 Receivables Turnover of 3.07. The stock's GF Value™ is €0.45, compared to a current price of €0.24 — trading 46.2% below its estimated fair value. The current Receivables Turnover is 3.07 and 60.8% below the Beverages - Alcoholic industry median of 7.84. 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 Receivables Turnover calculated?
Receivables Turnover is calculated from a company's financial statements. For The Artisanal Spirits Co (FRA:045), the current Receivables Turnover is 3.07 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 €0.24 is trading 46.2% below its estimated GF Value™ of €0.45.

Key valuation signals for FRA:045:

  • Receivables Turnover: 3.07
  • GF Value™: €0.45 vs. price of €0.24 (46.2% below fair value)
  • GF Score™: 27/100 with 7 warning signs
  • Industry Position: 60.8% below the Beverages - Alcoholic median (#134 of 210)

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

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

€0.24
Price
€0.45
GF Value