Detailed financial statements for Artius II Acquisition Inc. Class A Ordinary Shares (AACB): income statement, balance sheet and cash-flow summary. Track margins, debt, liquidity and profitability trends year over year with up to 20 years of history.
Artius II Acquisition Inc., formed in 2024, operates as a Special Purpose Acquisition Company (SPAC). Its primary objective is to complete a business combination, such as an acquisition, merger, share exchange, or reorganization, with one or more existing enterprises. The company specifically aims to partner with technology-driven businesses that offer software and related services, or those operating within the financial services industry.
Analysis Summary
Trailing-twelve-month margins: gross margin 0.0%, operating margin 0.0%, net margin 0.0%.
At the current price of $10.59, AACB trades at a P/E of 39.16 and an ROE of 3.87%. Market capitalisation stands at $293M.
Balance sheet quality for AACB: current ratio of 0.1. A debt-to-equity below 1.0 typically signals conservative capital structure, while a current ratio above 1.5 indicates comfortable short-term liquidity.
Cash flow quality is below average: free cash flow of -$842148 represents -618% conversion of reported net income. High conversion (above 90%) suggests earnings translate cleanly into cash; lower conversion may indicate working capital tightness or accounting timing differences.
Income Statement (10y)
| Year | 2025 |
|---|---|
| Revenue | 0 |
| Cost of Revenue | 0 |
| Gross Profit | 0 |
| Research & Development | 0 |
| Selling, General & Admin | $1.9M |
| Operating Expenses | $7.9M |
| Operating Income | -$7.9M |
| EBITDA | -$7.9M |
| Interest Expense | 0 |
| Pre-tax Income | $136237 |
| Income Tax | 0 |
| Net Income | $136237 |
| EPS | $0.01 |
| EPS (Diluted) | $0.01 |
| Shares Outstanding (Diluted) | $19.3M |
Balance Sheet (10y)
| Year | 2024 | 2025 |
|---|---|---|
| Cash & Equivalents | 0 | $32193 |
| Short-term Investments | 0 | $228.1M |
| Receivables | 0 | 0 |
| Inventory | 0 | 0 |
| Total Current Assets | 0 | $188906 |
| Property, Plant & Equipment | 0 | 0 |
| Goodwill | 0 | 0 |
| Intangible Assets | 0 | 0 |
| Total Assets | $503670 | $228.3M |
| Accounts Payable | 0 | 0 |
| Short-term Debt | $127615 | 0 |
| Total Current Liabilities | $563944 | $1.4M |
| Long-term Debt | 0 | 0 |
| Total Liabilities | $563944 | $14.0M |
| Retained Earnings | -$85274 | -$13.8M |
| Total Equity | -$60274 | -$13.8M |
| Total Debt | $127615 | 0 |
| Net Debt | $127615 | -$228.1M |
| Working Capital | -$563944 | -$1.2M |
Cash Flow (10y)
| Year | 2025 |
|---|---|
| Net Income | $136237 |
| Depreciation & Amortization | 0 |
| Stock-based Compensation | 0 |
| Change in Working Capital | $7.1M |
| Operating Cash Flow | -$842148 |
| Capital Expenditure | 0 |
| Acquisitions | 0 |
| Stock Repurchased | 0 |
| Dividends Paid | 0 |
| Free Cash Flow | -$842148 |
Growth & Margins (10y)
| Year | 2025 |
|---|---|
| Effective Tax Rate | 0.0% |
Per-Share Data (10y)
| Year | 2025 |
|---|---|
| FCF Per Share | $-0.04 |
| Dividends Per Share | $0.00 |
| Shares Outstanding (Basic) | $19.3M |
What to look at in Financial Services
Asset managers, brokers, fintech, exchanges. They are not banks — look at AUM, fees and FCF quality.
- 5y revenue growth — Without growth, there is no long-term value creation
- Operating margin — Good asset managers have >30% margins thanks to scalability
- ROE — Quality financial services have a consistent ROE >15%
- FCF / Net Income — Earnings quality — >90% expected in capital-light businesses
- Debt / Equity — Fintech and brokers with high D/E are time bombs in crises
- P/E vs own 5y — Asset managers have stable multiples in well-known ranges
- Dividend yield + buybacks — These businesses return a lot of capital — look at total yield (div + buybacks)
Profitability
| Return on Equity | 3.87% |
| Return on Invested Capital | -2.16% |
| Return on Assets | 1.68% |
| Gross Margin | 0.00% |
| Operating Margin | 0.00% |
| Net Margin | 0.00% |
Financial Health
| Debt / Equity | 0.00 |
| Current Ratio | 0.03 |
Key Ratios (10y)
| Year | 2024 | 2025 |
|---|---|---|
| P/E | 0.00 | 1030.00 |
| P/B | 0.00 | -14.44 |
| P/S | 0.00 | 0.00 |
| Gross Margin | 0.0% | 0.0% |
| Operating Margin | 0.0% | 0.0% |
| Net Margin | 0.0% | 0.0% |
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