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Artius II Acquisition Inc. Units (AACBU) Financials

AACBU
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 AACBU SEC filings page.

This page shows Artius II Acquisition Inc. Units (AACBU) 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 AACBU FY2025

The reported structure is dominated by transaction financing and an equity deficit, while operating activity remains comparatively small.

Financing inflows of $220.9M nearly matched investing outflows of $220.0M, making capital transactions—not operations—the central driver of reported cash movement. Net income of $136K coexisted with operating income of -$7.9M, so the small accounting profit was not produced by operating earnings.

At FY2025 year-end, liabilities of $242.1M exceeded assets of $228.3M, leaving negative equity of -$13.8M. The negative debt-to-equity ratio of -17.6x therefore reflects the equity denominator and should not be read as a standalone measure of debt size.

Current assets of $189K were set against current liabilities of $1.4M, leaving a 0.1x current ratio and little short-term asset coverage. Operating cash flow was -$842K, reinforcing that the reported balance-sheet scale was not accompanied by comparable operating cash generation.

[ NOT FINANCIAL ADVICE ]

Financial Health Signals

Financial health score not available

Artius II Acquisition Inc. Units 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. Units 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. Units 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. Units 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.

AACBU 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.

AACBU 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).

AACBU 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.

AACBU 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.

AACBU 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.

AACBU 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.

AACBU 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.

AACBU 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.

Similar Companies

Newest fiscal year on record for each company. The health score is the peer-relative Financial Health Score for that year; a dash means no score is published for it.

Company Fiscal year Revenue Net income Net margin Market cap Health score
Artius II Acquisition Inc. Units AACBU FY2025 N/A $136K N/A N/A
Roman DBDR Acquisition Corp. II Unit DRDBU FY2025 N/A $7.7M N/A N/A
K&F Growth Acquisition Corp. II Unit KFIIU FY2025 N/A $10.2M N/A $276.1M
Archimedes Tech SPAC Partners II Co. Unit ATIIU FY2025 N/A $8.0M N/A N/A
Hennessy Capital Investment Corp. VII HVII FY2025 N/A $3.7M N/A $275.7M
Dynamix Corporation Unit DYNXU FY2025 N/A -$13.2M N/A $252.0M

Frequently Asked Questions

Is Artius II Acquisition Inc. Units profitable?

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

What is Artius II Acquisition Inc. Units's operating cash flow?

Artius II Acquisition Inc. Units (AACBU) 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. Units's total assets?

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

Artius II Acquisition Inc. Units (AACBU) 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. Units (AACBU) 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. Units (AACBU) 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. Units (AACBU) 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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