Artius II Acqsn Financials
This page shows Artius II Acqsn (AACB) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. All figures are derived from SEC filings (10-K and 10-Q reports).
Financial Health Signals
For every $1 of reported earnings, Artius II Acqsn generates $-6.18 in operating cash flow (-$842K OCF vs $136K net income). This low ratio suggests earnings are primarily driven by accounting accruals rather than cash generation, which may not be sustainable.
Key Financial Metrics
Artius II Acqsn reported $136K in net income in fiscal year 2025.
Artius II Acqsn held $32K in cash against $0 in long-term debt as of fiscal year 2025.
Artius II Acqsn had 22M shares outstanding in fiscal year 2025.
Artius II Acqsn's ROE was -1.0% in fiscal year 2025, measuring profit generated per dollar of shareholder equity.
AACB Income Statement
| Metric | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 |
|---|---|---|---|---|---|
| Revenue | N/A | N/A | N/A | N/A | N/A |
| Cost of Revenue | N/A | N/A | N/A | N/A | N/A |
| Gross Profit | N/A | N/A | N/A | N/A | N/A |
| R&D Expenses | N/A | N/A | N/A | N/A | N/A |
| SG&A Expenses | $241K+9.7% | $220K+55.2% | $141K | N/A | $50K |
| Operating Income | -$241K-9.7% | -$220K+96.4% | -$6.1M | N/A | -$50K |
| Interest Expense | N/A | N/A | N/A | N/A | N/A |
| Income Tax | N/A | N/A | N/A | N/A | N/A |
| Net Income | $2.2M+4.9% | $2.1M+141.6% | -$5.1M | N/A | -$50K |
| EPS (Diluted) | N/A | N/A | N/A | N/A | N/A |
AACB Balance Sheet
| Metric | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 |
|---|---|---|---|---|---|
| Total Assets | $226.2M+1.0% | $223.9M+1.0% | $221.8M+43935.6% | $504K | N/A |
| Current Assets | $329K-28.4% | $460K-22.7% | $594K | $0 | N/A |
| Cash & Equivalents | $142K-41.0% | $240K-32.5% | $356K | $0 | $0 |
| Inventory | N/A | N/A | N/A | N/A | N/A |
| Accounts Receivable | N/A | N/A | N/A | N/A | N/A |
| Goodwill | N/A | N/A | N/A | N/A | N/A |
| Total Liabilities | $238.7M+1.1% | $236.2M+1.0% | $233.8M+41355.0% | $564K | N/A |
| Current Liabilities | $231K+46.5% | $157K+43.6% | $110K-80.6% | $564K | N/A |
| Long-Term Debt | N/A | N/A | N/A | N/A | N/A |
| Total Equity | -$12.4M-2.0% | -$12.2M-1.8% | -$12.0M-19790.9% | -$60K-140.1% | -$25K |
| Retained Earnings | -$12.5M-2.0% | -$12.2M-1.8% | -$12.0M-13960.1% | -$85K | N/A |
AACB Cash Flow Statement
| Metric | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 |
|---|---|---|---|---|---|
| Operating Cash Flow | -$98K+14.9% | -$116K+77.7% | -$518K | N/A | $0 |
| Capital Expenditures | N/A | N/A | N/A | N/A | N/A |
| Free Cash Flow | N/A | N/A | N/A | N/A | N/A |
| Investing Cash Flow | $0 | $0+100.0% | -$220.0M | N/A | $0 |
| Financing Cash Flow | $0 | $0-100.0% | $220.9M | N/A | $0 |
| Dividends Paid | N/A | N/A | N/A | N/A | N/A |
| Share Buybacks | N/A | N/A | N/A | N/A | N/A |
AACB Financial Ratios
| Metric | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 |
|---|---|---|---|---|---|
| Gross Margin | N/A | N/A | N/A | N/A | N/A |
| Operating Margin | N/A | N/A | N/A | N/A | N/A |
| Net Margin | N/A | N/A | N/A | N/A | N/A |
| Return on Equity | -17.8%-0.5pp | -17.3%-59.5pp | 42.3% | N/A | 199.6% |
| Return on Assets | 1.0%+0.0pp | 0.9%+3.2pp | -2.3% | N/A | N/A |
| Current Ratio | 1.43-1.5 | 2.92-2.5 | 5.42+5.4 | 0.00 | N/A |
| Debt-to-Equity | -19.17+0.2 | -19.34+0.2 | -19.50-10.1 | -9.36 | N/A |
| FCF Margin | N/A | N/A | N/A | N/A | N/A |
Note: Shareholder equity is negative (-$13.8M), which causes debt-to-equity and return on equity ratios to appear negative or not meaningful. This can occur from accumulated losses or large share buyback programs.
Note: The current ratio is below 1.0 (0.14), indicating current liabilities exceed current assets, which may suggest potential short-term liquidity concerns.
Frequently Asked Questions
Is Artius II Acqsn profitable?
Yes, Artius II Acqsn (AACB) reported a net income of $136K in fiscal year 2025.
What is Artius II Acqsn's earnings per share (EPS)?
Artius II Acqsn (AACB) reported diluted earnings per share of $0.01 for fiscal year 2025. EPS represents the portion of a company's net income allocated to each outstanding share of common stock and is widely used to evaluate profitability on a per-share basis.
What is Artius II Acqsn's return on equity (ROE)?
Artius II Acqsn (AACB) has a return on equity of -1.0% for fiscal year 2025, measuring how efficiently the company generates profit from shareholder equity.
What is Artius II Acqsn's operating cash flow?
Artius II Acqsn (AACB) generated -$842K in operating cash flow during fiscal year 2025, representing cash generated from core business activities.
What are Artius II Acqsn's total assets?
Artius II Acqsn (AACB) had $228.3M in total assets as of fiscal year 2025, including both current and long-term assets.
How many shares does Artius II Acqsn have outstanding?
Artius II Acqsn (AACB) had 22M shares outstanding as of fiscal year 2025.
What is Artius II Acqsn's current ratio?
Artius II Acqsn (AACB) had a current ratio of 0.14 as of fiscal year 2025, which is below 1.0, which may suggest potential liquidity concerns.
What is Artius II Acqsn's debt-to-equity ratio?
Artius II Acqsn (AACB) had a debt-to-equity ratio of -17.55 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.
What is Artius II Acqsn's return on assets (ROA)?
Artius II Acqsn (AACB) had a return on assets of 0.1% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.
What is Artius II Acqsn's cash runway?
Based on fiscal year 2025 data, Artius II Acqsn (AACB) had $32K in cash against an annual operating cash burn of $842K. This gives an estimated cash runway of approximately 0 months at the current burn rate. Cash runway measures how long a company can continue operating before running out of cash, assuming no additional funding.
Why is Artius II Acqsn's debt-to-equity ratio negative or unusual?
Artius II Acqsn (AACB) has negative shareholder equity of -$13.8M as of fiscal year 2025, which causes the debt-to-equity ratio to appear negative or not meaningful. This can occur when accumulated losses exceed invested capital, or after large share buyback programs. Other solvency metrics like the current ratio or interest coverage may be more informative.
Are Artius II Acqsn's earnings high quality?
Artius II Acqsn (AACB) has an earnings quality ratio of -6.18x, considered low quality (accrual-driven). This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.