SIREN : 432893428
A.R.T. is a French company founded 25 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in CARNOUX-EN-PROVENCE (13470), this company of category PME shows in 2024 a revenue of 1.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 1 318 882 € | 1 919 646 € | 1 243 427 € | 1 379 210 € | 1 000 543 € | 1 365 850 € | 806 347 € | N/C |
| Net income | -6 291 € | 15 438 € | 5 324 € | 109 114 € | 86 303 € | 71 939 € | 12 806 € | -241 035 € |
| EBITDA | -27 908 € | 11 104 € | -66 856 € | 105 803 € | 90 134 € | 58 650 € | -137 287 € | N/C |
| Net margin | -0.5% | 0.8% | 0.4% | 7.9% | 8.6% | 5.3% | 1.6% | N/C |
In 2024, A.R.T. achieves revenue of 1.3 M€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.5%. Significant drop of -31% vs 2023. After deducting consumption (371 k€), gross margin stands at 948 k€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -28 k€, representing -2.1% of revenue. Warning negative scissor effect: despite revenue change (-31%), EBITDA varies by -351%, reducing margin by 2.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -6 k€ (-0.5% of revenue), which will impact equity.
1 318 882 €
948 109 €
-27 908 €
-30 925 €
-6 291 €
-2.1%
The debt ratio (= Financial debt / Equity x 100) stands at 83%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory.
83.051%
34.438%
-2.485%
-7.823
7.3%
In 2024, the debt ratio of A.R.T. (83.05) 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 2024, the financial autonomy of A.R.T. (34.4%) 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 2024, the repayment capacity of A.R.T. (-7.82) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 262.01. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
262.015
-15.766
In 2024, the liquidity ratio of A.R.T. (262.01) 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 2024, the interest coverage of A.R.T. (-15.8x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 153 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. The gap of 90 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 37 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 201 days of revenue, i.e. 738 k€ to permanently finance.
737 585 €
153 j
63 j
37 j
201 j
Compare A.R.T. with other companies in the same sector:
Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires
The revenue of A.R.T. in 2024 is 1.3 M€.
A.R.T. recorded a net loss in 2024.
The headquarters of A.R.T. is located in CARNOUX-EN-PROVENCE (13470), in the department Bouches-du-Rhone.
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).
A.R.T. operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.