A R T : revenue, balance sheet and financial ratios

A R T is a French company founded 26 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in NICE (06000), this company of category PME shows in 2021 a revenue of 1.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - A R T (SIREN 429081557)
Indicator 2023 2022 2021 2020 2018 2017 2016
Revenue N/C N/C 1 797 526 € 881 228 € 1 652 468 € 1 594 739 € 2 095 842 €
Net income -202 043 € 323 447 € -140 531 € -123 819 € 68 598 € 58 006 € 60 258 €
EBITDA N/C N/C -102 815 € -110 543 € 106 216 € 80 380 € 179 987 €
Net margin N/C N/C -7.8% -14.1% 4.2% 3.6% 2.9%

Revenue and income statement

In 2023, A R T records a net loss of 202 k€. This deficit will reduce equity on the balance sheet.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-202 043 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 409%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

408.658%

Financial autonomy (2023) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

17.663%

Solvency indicators evolution
A R T

Sector positioning

Debt ratio
408.66 2023
2021
2022
2023
Q1: 0.0
Med: 11.85
Q3: 222.35
Average

In 2023, the debt ratio of A R T (408.66) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
17.66% 2023
2021
2022
2023
Q1: 0.0%
Med: 17.0%
Q3: 60.15%
Good +12 pts over 3 years

In 2023, the financial autonomy of A R T (17.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-17.16 years 2021
2021
Q1: -5.53 years
Med: 0.0 years
Q3: 3.13 years
Excellent

In 2021, the repayment capacity of A R T (-17.16) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2023) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

0 €

Customer credit (2023) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

0 j

Supplier credit (2023) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

0 j

Inventory turnover (2023) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR and payment terms evolution
A R T

Positioning of A R T in its sector

Comparison with sector Activités des marchands de biens immobiliers

Similar companies (Activités des marchands de biens immobiliers)

Compare A R T with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des marchands de biens immobiliers

Frequently asked questions about A R T

What is the revenue of A R T ?

The revenue of A R T in 2021 is 1.8 M€.

Is A R T profitable?

A R T recorded a net loss in 2023.

Where is the headquarters of A R T ?

The headquarters of A R T is located in NICE (06000), in the department Alpes-Maritimes.

Where to find the tax return of A R T ?

The tax return of A R T 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).

In which sector does A R T operate?

A R T operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.