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Side-by-side financial comparison of Abits Group Inc (ABTS) and ARTS WAY MANUFACTURING CO INC (ARTW). Click either name above to swap in a different company.

ARTS WAY MANUFACTURING CO INC is the larger business by last-quarter revenue ($5.1M vs $3.7M, roughly 1.4× Abits Group Inc). On growth, Abits Group Inc posted the faster year-over-year revenue change (0.0% vs -17.9%). Abits Group Inc produced more free cash flow last quarter ($-470.2K vs $-1.0M).

Universal ABIT Co., Ltd was a computer components manufacturer, based in Taiwan, active since the 1980s. Its core product line were motherboards aimed at the overclocker market. ABIT experienced serious financial problems in 2005. The brand name "ABIT" and other intangible properties, including patents and trademarks, were acquired by Universal Scientific Industrial Co., Ltd. (USI) in May 2006.

Art's Way Manufacturing is an American producer of agricultural machinery, modular buildings and cutting tools under the brand names Art's Way, Art's Way Scientific and American Carbide Tool. The firm previously manufactured OEM feed blowers sold by Case New Holland.

ABTS vs ARTW — Head-to-Head

Bigger by revenue
ARTW
ARTW
1.4× larger
ARTW
$5.1M
$3.7M
ABTS
Growing faster (revenue YoY)
ABTS
ABTS
+17.9% gap
ABTS
0.0%
-17.9%
ARTW
More free cash flow
ABTS
ABTS
$571.8K more FCF
ABTS
$-470.2K
$-1.0M
ARTW

Income Statement — Q2 FY2025 vs Q4 FY2025

Metric
ABTS
ABTS
ARTW
ARTW
Revenue
$3.7M
$5.1M
Net Profit
$-645.5K
Gross Margin
18.6%
Operating Margin
55.1%
-11.2%
Net Margin
-12.7%
Revenue YoY
0.0%
-17.9%
Net Profit YoY
-177.6%
EPS (diluted)
$-0.13

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
ABTS
ABTS
ARTW
ARTW
Q4 25
$5.1M
Q3 25
$6.4M
Q2 25
$3.7M
$6.3M
Q1 25
$5.1M
Q4 24
$6.2M
Q3 24
$5.9M
Q2 24
$3.7M
$6.7M
Q1 24
$5.7M
Net Profit
ABTS
ABTS
ARTW
ARTW
Q4 25
$-645.5K
Q3 25
$254.1K
Q2 25
$1.5M
Q1 25
$-55.8K
Q4 24
$832.0K
Q3 24
$-26.2K
Q2 24
$-14.0K
$-33.3K
Q1 24
$-465.0K
Gross Margin
ABTS
ABTS
ARTW
ARTW
Q4 25
18.6%
Q3 25
27.5%
Q2 25
32.5%
Q1 25
29.1%
Q4 24
36.1%
Q3 24
28.9%
Q2 24
27.0%
28.3%
Q1 24
25.7%
Operating Margin
ABTS
ABTS
ARTW
ARTW
Q4 25
-11.2%
Q3 25
5.4%
Q2 25
55.1%
8.1%
Q1 25
0.0%
Q4 24
8.4%
Q3 24
2.6%
Q2 24
20.4%
2.5%
Q1 24
-6.6%
Net Margin
ABTS
ABTS
ARTW
ARTW
Q4 25
-12.7%
Q3 25
4.0%
Q2 25
23.4%
Q1 25
-1.1%
Q4 24
13.5%
Q3 24
-0.4%
Q2 24
-0.4%
-0.5%
Q1 24
-8.1%
EPS (diluted)
ABTS
ABTS
ARTW
ARTW
Q4 25
$-0.13
Q3 25
$0.05
Q2 25
$0.29
Q1 25
$-0.01
Q4 24
$0.17
Q3 24
$-0.01
Q2 24
$-0.00
$-0.01
Q1 24
$-0.09

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
ABTS
ABTS
ARTW
ARTW
Cash + ST InvestmentsLiquidity on hand
$1.1M
$4.8K
Total DebtLower is stronger
$2.5M
Stockholders' EquityBook value
$10.4M
$13.3M
Total Assets
$11.4M
$22.5M
Debt / EquityLower = less leverage
0.19×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ABTS
ABTS
ARTW
ARTW
Q4 25
$4.8K
Q3 25
$6.0K
Q2 25
$1.1M
$4.5K
Q1 25
$4.1K
Q4 24
$1.9K
Q3 24
$5.1K
Q2 24
$396.6K
$4.5K
Q1 24
$2.5K
Total Debt
ABTS
ABTS
ARTW
ARTW
Q4 25
$2.5M
Q3 25
Q2 25
Q1 25
Q4 24
$2.1M
Q3 24
$2.7M
Q2 24
$2.7M
Q1 24
$2.7M
Stockholders' Equity
ABTS
ABTS
ARTW
ARTW
Q4 25
$13.3M
Q3 25
$13.9M
Q2 25
$10.4M
$13.6M
Q1 25
$12.1M
Q4 24
$12.1M
Q3 24
$11.3M
Q2 24
$11.3M
$11.2M
Q1 24
$11.2M
Total Assets
ABTS
ABTS
ARTW
ARTW
Q4 25
$22.5M
Q3 25
$21.8M
Q2 25
$11.4M
$20.9M
Q1 25
$21.0M
Q4 24
$21.2M
Q3 24
$23.5M
Q2 24
$12.2M
$23.2M
Q1 24
$24.3M
Debt / Equity
ABTS
ABTS
ARTW
ARTW
Q4 25
0.19×
Q3 25
Q2 25
Q1 25
Q4 24
0.17×
Q3 24
0.24×
Q2 24
0.24×
Q1 24
0.24×

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
ABTS
ABTS
ARTW
ARTW
Operating Cash FlowLast quarter
$1.2M
$-889.2K
Free Cash FlowOCF − Capex
$-470.2K
$-1.0M
FCF MarginFCF / Revenue
-12.8%
-20.6%
Capex IntensityCapex / Revenue
46.2%
3.0%
Cash ConversionOCF / Net Profit
TTM Free Cash FlowTrailing 4 quarters
$-1.5M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ABTS
ABTS
ARTW
ARTW
Q4 25
$-889.2K
Q3 25
$-1.3M
Q2 25
$1.2M
$1.4M
Q1 25
$-101.8K
Q4 24
$1.2M
Q3 24
$282.4K
Q2 24
$-470.2K
$1.2M
Q1 24
$-99.3K
Free Cash Flow
ABTS
ABTS
ARTW
ARTW
Q4 25
$-1.0M
Q3 25
$-1.5M
Q2 25
$-470.2K
$1.2M
Q1 25
$-184.5K
Q4 24
$1.1M
Q3 24
$180.5K
Q2 24
$1.0M
Q1 24
$-380.4K
FCF Margin
ABTS
ABTS
ARTW
ARTW
Q4 25
-20.6%
Q3 25
-23.8%
Q2 25
-12.8%
19.3%
Q1 25
-3.6%
Q4 24
17.6%
Q3 24
3.1%
Q2 24
15.1%
Q1 24
-6.6%
Capex Intensity
ABTS
ABTS
ARTW
ARTW
Q4 25
3.0%
Q3 25
4.1%
Q2 25
46.2%
2.1%
Q1 25
1.6%
Q4 24
1.8%
Q3 24
1.7%
Q2 24
3.4%
Q1 24
4.9%
Cash Conversion
ABTS
ABTS
ARTW
ARTW
Q4 25
Q3 25
-4.99×
Q2 25
0.91×
Q1 25
Q4 24
1.44×
Q3 24
Q2 24
Q1 24

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

ABTS
ABTS

Segment breakdown not available.

ARTW
ARTW

Agricultural Products$2.8M55%
Modular Buildings$2.2M44%

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