SIREN : 843353467
L'ART ET CREATIONS is a French company founded 7 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in CASTRES (81100), this company of category PME shows in 2021 a revenue of 232 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Kennzahl | 2021 | 2020 | 2019 |
|---|---|---|---|
| Umsatz | 231 594 € | 229 589 € | 250 798 € |
| Nettoergebnis | 9 622 € | 42 899 € | 60 057 € |
| EBITDA | 21 023 € | 57 491 € | 83 170 € |
| Nettomarge | 4.2% | 18.7% | 23.9% |
In 2021, L'ART ET CREATIONS achieves revenue of 232 k€. Activity remains stable over the period (CAGR: -3.9%). Vs 2020: +1%. After deducting consumption (118 k€), gross margin stands at 114 k€, i.e. a rate of 49%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 21 k€, representing 9.1% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -63%, reducing margin by 16.0 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 10 k€, i.e. 4.2% of revenue. This profit can be retained or distributed to shareholders.
231 594 €
113 846 €
21 023 €
15 440 €
9 622 €
9.1%
The debt ratio (= Financial debt / Equity x 100) stands at 49%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
48.625%
25.36%
6.773%
2.178
48.5%
In 2021, the debt ratio of L'ART ET CREATIONS (48.62) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2021, the financial autonomy of L'ART ET CREATIONS (25.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2021, the repayment capacity of L'ART ET CREATIONS (2.18) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 279.68. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 5.5x. Operating income very largely covers interest expenses: high safety margin.
279.675
5.499
In 2021, the liquidity ratio of L'ART ET CREATIONS (279.68) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2021, the interest coverage of L'ART ET CREATIONS (5.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Excellent situation: suppliers finance 46 days of the operating cycle (retail model). Inventory turnover is 241 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 154 days of revenue, i.e. 99 k€ to permanently finance. Over 2019-2021, WCR increased by +272%, requiring additional financing.
99 229 €
6 j
52 j
241 j
154 j
Based on 105 transactions of similar company sales in 2021, the value of L'ART ET CREATIONS is estimated at 76 092 € (range 46 176€ - 160 845€). With an EBITDA of 21 023€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.50x (in line with sector norms). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
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This estimate is based on the analysis of 105 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare L'ART ET CREATIONS with other companies in the same sector:
Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers
The revenue of L'ART ET CREATIONS in 2021 is 232 k€.
Yes, L'ART ET CREATIONS generated a net profit of 10 k€ in 2021.
The headquarters of L'ART ET CREATIONS is located in CASTRES (81100), in the department Tarn.
The tax return of L'ART ET CREATIONS is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).
L'ART ET CREATIONS operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.