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).
With no operating revenue, the entity behaves like a capital pool, recycling financing inflows into invested assets rather than commerce.
FY2025 shows a near pass-through structure: financing brought in$220.9M , and investing used$220.0M . With operating cash flow at-$842K and net income only$136K , the year's activity reflects balance-sheet deployment more than an operating model that sells something and then turns those sales into cash.
The company also carried negative equity: liabilities exceeded assets by about
Short-term liquidity looked tight, with just
Financial Health Signals
Based on FY2025 annual data, averaged across the last 3 years for performance metrics (most-recent year weighted highest). How this score is calculated →
Health score ≠ stock price. This rates the quality of Artius II Acqsn's business: profitability, growth, balance sheet strength. It doesn't tell you whether the stock is a good buy at today's price. Not financial advice. Use it alongside valuation analysis and your own research.
Artius II Acqsn's current ratio of 0.14 is below the typical benchmark, resulting in a score of 0/100. This tight liquidity could limit financial flexibility if cash inflows slow.
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
Earnings & Revenue
Artius II Acqsn reported $136K in net income in fiscal year 2025.
Cash & Balance Sheet
Artius II Acqsn held $32K in cash against $0 in long-term debt as of fiscal year 2025.
Margins & Returns
Capital Allocation
AACB Income Statement
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 |
|---|---|---|---|---|---|---|---|
| Revenue | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Cost of Revenue | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Gross Profit | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| R&D Expenses | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| SG&A Expenses | $1.8M | N/A | $241K+9.7% | $220K+55.2% | $141K | N/A | $50K |
| Operating Income | -$1.8M | N/A | -$241K-9.7% | -$220K+96.4% | -$6.1M | N/A | -$50K |
| Interest Expense | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Income Tax | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Net Income | $245K | N/A | $2.2M+4.9% | $2.1M+141.6% | -$5.1M | N/A | -$50K |
| EPS (Diluted) | $0.01 | N/A | N/A | N/A | N/A | N/A | N/A |
AACB Balance Sheet
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 |
|---|---|---|---|---|---|---|---|
| Total Assets | $230.3M+0.9% | $228.3M+0.9% | $226.2M+1.0% | $223.9M+1.0% | $221.8M+43935.6% | $504K | N/A |
| Current Assets | $158K-16.3% | $189K-42.6% | $329K-28.4% | $460K-22.7% | $594K | $0 | N/A |
| Cash & Equivalents | $20K-36.9% | $32K-77.3% | $142K-41.0% | $240K-32.5% | $356K | $0 | $0 |
| Inventory | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Accounts Receivable | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Goodwill | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Total Liabilities | $245.9M+1.6% | $242.1M+1.4% | $238.7M+1.1% | $236.2M+1.0% | $233.8M+41355.0% | $564K | N/A |
| Current Liabilities | $3.2M+127.0% | $1.4M+505.0% | $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 | N/A | N/A |
| Total Equity | -$15.6M-13.2% | -$13.8M-10.8% | -$12.4M-2.0% | -$12.2M-1.8% | -$12.0M-19790.9% | -$60K-140.1% | -$25K |
| Retained Earnings | -$15.6M-13.2% | -$13.8M-10.8% | -$12.5M-2.0% | -$12.2M-1.8% | -$12.0M-13960.1% | -$85K | N/A |
AACB Cash Flow Statement
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 |
|---|---|---|---|---|---|---|---|
| Operating Cash Flow | -$235K-113.7% | -$110K-11.4% | -$98K+14.9% | -$116K+77.7% | -$518K | $0 | $0 |
| Capital Expenditures | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Free Cash Flow | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Investing Cash Flow | $0 | $0 | $0 | $0+100.0% | -$220.0M | $0 | $0 |
| Financing Cash Flow | $223K | $0 | $0 | $0-100.0% | $220.9M | $0 | $0 |
| Dividends Paid | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Share Buybacks | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
AACB Financial Ratios
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 |
|---|---|---|---|---|---|---|---|
| Gross Margin | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Operating Margin | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Net Margin | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Return on Equity | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Return on Assets | 0.1% | N/A | 1.0%+0.0pp | 0.9%+3.2pp | -2.3% | N/A | N/A |
| Current Ratio | 0.05-0.1 | 0.14-1.3 | 1.43-1.5 | 2.92-2.5 | 5.42+5.4 | 0.00 | N/A |
| Debt-to-Equity | -15.76+1.8 | -17.55+1.6 | -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 | 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 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.
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.
How financially healthy is Artius II Acqsn?
Artius II Acqsn (AACB) scores 0 out of 100 on our Financial Profile, indicating weak overall financial health. This composite score evaluates six dimensions: profitability (operating margin), revenue growth, leverage (debt-to-equity), liquidity (current ratio), cash flow quality (free cash flow margin), and shareholder returns (return on equity). Each dimension is normalized against standard financial benchmarks. Learn more in our complete guide to financial health indicators.