The Artisanal Spirits Co (FRA:045) Tax Rate %: -3.86% (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

FRA:045 The Artisanal Spirits Co PLC FRA:045
27 GF Score
Price €0.22
GF Value €0.45
! 7 Warning Signs
View Full Analysis

What is The Artisanal Spirits Co Tax Rate %?

The Artisanal Spirits Co FRA:045 27 Tax Rate % is -3.86% 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.

Tax Rate % is calculated as Tax Expense divided by its Pre-Tax Income. The Artisanal Spirits Co's Tax Expense for the six months ended in Dec. 2025 was €0.15 Mil. The Artisanal Spirits Co's Pre-Tax Income for the six months ended in Dec. 2025 was €-3.97 Mil. Therefore, The Artisanal Spirits Co's Tax Rate % for the quarter that ended in Dec. 2025 was -3.86%.


The Artisanal Spirits Co Tax Rate % Related Terms


The Artisanal Spirits Co Tax Rate % Historical Data

* Premium members only.

The historical data trend for The Artisanal Spirits Co's Tax Rate % 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 Tax Rate % Chart

The Artisanal Spirits Co Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Tax Rate %
Get a 7-Day Free Trial -23.23 17.34 -4.41 -3.48 -3.10

The Artisanal Spirits Co Semi-Annual Data
Dec18 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Tax Rate % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -212.20 -0.58 -120.88 -2.36 -3.86
FRA:045
27GF Score
The Artisanal Spirits Co PLC FRA:045
Tax Rate % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

The Artisanal Spirits Co Tax Rate % Calculation

Tax Rate % is the ratio of tax expense divided by pretax income, usually presented in percent.

The Artisanal Spirits Co's Tax Rate % for the fiscal year that ended in Dec. 2025 is calculated as

Tax Rate %=Tax Expense (A: Dec. 2025 )/Pre-Tax Income (A: Dec. 2025 )
=0.249/-8.037
=-3.10 %

The Artisanal Spirits Co's Tax Rate % for the quarter that ended in Dec. 2025 is calculated as

Tax Rate %=Tax Expense (Q: Dec. 2025 )/Pre-Tax Income (Q: Dec. 2025 )
=0.153/-3.968
=-3.86 %

* 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 Tax Rate % →
What does a Tax Rate % of -3.86% mean?
The Artisanal Spirits Co (FRA:045) has a Tax Rate % of -3.86% as of Dec. 2025.
Is The Artisanal Spirits Co's Tax Rate % too high?
The Artisanal Spirits Co's current Tax Rate % is -3.86%. 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 Tax Rate % compare to BF.B?
The Artisanal Spirits Co's Tax Rate % of -3.86% can be compared against companies in the Beverages - Alcoholic industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Tax Rate % for a Beverages - Alcoholic company?
A good Tax Rate % depends on the Beverages - Alcoholic industry context. However, Tax Rate % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Tax Rate % mean?
A high Tax Rate % can signal that a stock is expensive relative to its fundamentals. The Artisanal Spirits Co's current Tax Rate % is -3.86%. 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 Tax Rate % of -3.86%. The stock's GF Value™ is €0.45, compared to a current price of €0.22 — trading 50.7% below its estimated fair value. The current Tax Rate % is -3.86%. 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 Tax Rate % calculated?
Tax Rate % is calculated from a company's financial statements. For The Artisanal Spirits Co (FRA:045), the current Tax Rate % is -3.86% 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 €0.22 is trading 50.7% below its estimated GF Value™ of €0.45.

Key valuation signals for FRA:045:

  • Tax Rate %: -3.86%
  • GF Value™: €0.45 vs. price of €0.22 (50.7% below fair value)
  • GF Score™: 27/100 with 7 warning signs

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

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

€0.22
Price
€0.45
GF Value