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Artius Ii Acquisition Inc (AACBR) Financials

AACBR
FY2025 annual
Revenue Not reported for FY2025
Net Income $136K YoY not available
EPS (Diluted) Not reported for FY2025
Operating Cash Flow -$842K YoY not available
Source SEC Filings (10-K/10-Q) Latest period Q2 FY2026, ended Jun 30, 2026 Reported Currency USD FYE December

Newest figures come from the 10-Q for Q2 FY2026, filed Aug 5, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the AACBR SEC filings page.

This page shows Artius Ii Acquisition Inc (AACBR) 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).

Rhea AI AACBR FY2025

The business is dominated by transaction financing: large capital deployment is nearly matched by funding inflows while equity remains negative.

The cash-flow pattern resembles an acquisition vehicle more than an operating company: investing cash flow was -$220M, nearly matched by financing cash flow of $220.9M. Operating cash flow was -$842K, indicating that reported cash movement was driven primarily by transaction funding rather than internally generated operations.

Liabilities of $242.1M exceeded total assets, leaving negative equity of -$13.8M. That structure provides no conventional equity cushion and makes the balance sheet heavily dependent on how transaction-related obligations are resolved.

Despite an operating loss of -$7.9M, net income was $136K, so bottom-line positivity did not come from operating performance. The 0.1x current ratio reflects current assets of $189K against $1.4M of current liabilities, making short-term balance-sheet capacity particularly narrow.

[ NOT FINANCIAL ADVICE ]

Financial Health Signals

Financial health score not available

Artius Ii Acquisition Inc does not currently provide enough eligible data for a peer-relative financial health score, so none is published. The signals and metrics below are current.

Earnings Quality No Cash Backing

For every $1 of reported earnings, Artius Ii Acquisition Inc used $6.18 of operating cash (-$842K OCF vs $136K net income). Earnings that no cash stands behind rest on accounting accruals, which cannot be repeated indefinitely.

Key Financial Metrics

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Earnings & Revenue

Net Income
$564K
YoY-73.2%
QoQ+129.8%

Artius Ii Acquisition Inc reported $564K in net income in Q2 2026. This represents a decrease of 73.2% from the same quarter a year earlier. Against the prior quarter it is up 129.8%.

Revenue

Not reported for Q2 2026.

EBITDA

Not reported for Q2 2026.

EPS (Diluted)

Not reported for Q2 2026.

Cash & Balance Sheet

Cash & Debt
$21K
YoY-91.2%
QoQ+4.6%

Artius Ii Acquisition Inc held $21K in cash as of Q2 2026; long-term debt is not reported for that period.

Free Cash Flow

Not reported for Q2 2026.

Dividends Per Share

Not reported for Q2 2026.

Shares Outstanding

Not reported for Q2 2026.

Margins & Returns

None of these metrics is reported for Q2 2026.

Capital Allocation

None of these metrics is reported for Q2 2026.

AACBR Income Statement

Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.

AACBR quarterly income statement
MetricQ2'2610-QQ1'2610-QQ4'2510-QQ3'2510-QQ2'2510-QQ1'2510-QQ4'2410-KQ3'2410-Q
SG&A Expenses$1.5M+601.4%$1.8M+1183.9%N/A$241K+380.7%$220K$141KN/A$50K
Operating Income-$1.5M-601.4%-$1.8M+70.4%N/A-$241K-380.7%-$220K-$6.1MN/A-$50K
Net Income$564K-73.2%$245K+104.8%N/A$2.2M+4511.9%$2.1M-$5.1MN/A-$50K

Not reported in any period shown, so not listed: Revenue, Cost of Revenue, Gross Profit, R&D Expenses, EBITDA, Interest Expense, Income Tax, EPS (Basic), EPS (Diluted), Diluted Shares (Avg).

AACBR Balance Sheet

Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.

AACBR quarterly balance sheet
MetricQ2'2610-QQ1'2610-QQ4'2510-QQ3'2510-QQ2'2510-QQ1'2510-QQ4'2410-KQ3'2410-Q
Total Assets$232.4M+3.8%$230.3M+3.8%$228.3M+45224.0%$226.2M$223.9M$221.8M$504KN/A
Current Assets$162K-64.8%$158K-73.4%$189K$329K$460K$594K$0N/A
Cash & Equivalents$21K-91.2%$20K-94.3%$32K$142K$240K$356K$0$0
Short-Term Investments$0$0$0$0$0$0$0$0
Long-Term Investments$0$0$0$0$0$0$0$0
Total Liabilities$249.6M+5.7%$245.9M+5.2%$242.1M+42825.2%$238.7M$236.2M$233.8M$564KN/A
Current Liabilities$4.7M+2893.5%$3.2M+2788.9%$1.4M+147.3%$231K$157K$110K$564KN/A
Non-Current Liabilities$244.8M+3.7%$242.7M+3.9%$240.7M$238.5M$236.0M$233.7M$0N/A
Total Equity-$17.1M-40.5%-$15.6M-30.2%-$13.8M-22780.7%-$12.4M-49491.5%-$12.2M-$12.0M-$60K-$25K
Retained Earnings-$17.1M-40.5%-$15.6M-30.2%-$13.8M-16073.3%-$12.5M-$12.2M-$12.0M-$85KN/A

Not reported in any period shown, so not listed: Inventory, Accounts Receivable, Goodwill, Long-Term Debt.

AACBR Cash Flow Statement

Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.

AACBR quarterly cash flow statement
MetricQ2'2610-QQ1'2610-QQ4'2510-QQ3'2510-QQ2'2510-QQ1'2510-QQ4'2410-KQ3'2410-Q
Operating Cash Flow-$598K-416.8%-$235K+54.7%-$110K-$98K-$116K-$518K$0$0
Investing Cash Flow$0$0+100.0%$0$0$0-$220.0M$0$0
Financing Cash Flow$599K$223K-99.9%$0$0$0$220.9M$0$0

Not reported in any period shown, so not listed: Depreciation & Amortization, Stock-Based Compensation, Capital Expenditures, Free Cash Flow, Dividends Paid, Share Buybacks.

AACBR Financial Ratios

Margins and returns are percentages; the remaining ratios are unitless multiples. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.

AACBR quarterly financial ratios
MetricQ2'2610-QQ1'2610-QQ4'2510-QQ3'2510-QQ2'2510-QQ1'2510-QQ4'2410-KQ3'2410-Q
Return on Assets0.2%-0.7pp0.1%+2.4ppN/A1.0%0.9%-2.3%N/AN/A
Current Ratio0.03-2.9x0.05-5.4x0.14+0.1x1.432.925.420.00N/A

Not reported in any period shown, so not listed: Gross Margin, Operating Margin, Net Margin, Return on Equity, Debt-to-Equity, Asset Turnover, FCF Margin.

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 Acquisition Inc profitable?

Yes, Artius Ii Acquisition Inc (AACBR) reported a net income of $136K in fiscal year 2025.

What is Artius Ii Acquisition Inc's operating cash flow?

Artius Ii Acquisition Inc (AACBR) recorded an outflow of $842K in operating cash flow during fiscal year 2025, representing cash used by core business activities.

What are Artius Ii Acquisition Inc's total assets?

Artius Ii Acquisition Inc (AACBR) had $228.3M in total assets as of fiscal year 2025, including both current and long-term assets.

Artius Ii Acquisition Inc (AACBR) had a current ratio of 0.14 as of fiscal year 2025, which is below 1.0, which may suggest potential liquidity concerns.

Artius Ii Acquisition Inc (AACBR) had a return on assets of 0.1% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.

Artius Ii Acquisition Inc (AACBR) has negative shareholder equity of -$13.8M as of fiscal year 2025, so no debt-to-equity ratio is reported: dividing debt by equity that is not positive produces a number that cannot be read as leverage. 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.

For every $1 of reported earnings, Artius Ii Acquisition Inc (AACBR) used $6.18 of operating cash (-$842K OCF vs $136K net income). Earnings that no cash stands behind rest on accounting accruals, which cannot be repeated indefinitely. 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.

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