ART ABYSS CONSULTING : revenue, balance sheet and financial ratios

ART ABYSS CONSULTING is a French company founded 10 years ago, specialized in the sector Conseil en systèmes et logiciels informatiques. Based in UNIEUX (42240), this company of category PME shows in 2024 a revenue of 222 k€. 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 - ART ABYSS CONSULTING (SIREN 819089970)
Indicator 2024 2018 2017 2016
Revenue 221 684 € 223 986 € 179 498 € 97 563 €
Net income 116 697 € 150 438 € 118 660 € 66 099 €
EBITDA 202 288 € 152 522 € 120 554 € 67 218 €
Net margin 52.6% 67.2% 66.1% 67.8%

Revenue and income statement

In 2024, ART ABYSS CONSULTING achieves revenue of 222 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.8%. Slight decline of -1% vs 2018. After deducting consumption (0 €), gross margin stands at 222 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 202 k€, representing 91.3% of revenue. Positive scissor effect: EBITDA margin improves by +23.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 117 k€, i.e. 52.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

221 684 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

221 684 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

202 288 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

117 307 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

116 697 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

91.3%

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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 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 91.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2024) ?
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

64.23%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

90.975%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.0

Solvency indicators evolution
ART ABYSS CONSULTING

Sector positioning

Debt ratio
0.0 2024
2017
2018
2024
Q1: 0.0
Med: 3.93
Q3: 32.58
Excellent

In 2024, the debt ratio of ART ABYSS CONSULTING (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
64.23% 2024
2017
2018
2024
Q1: 7.97%
Med: 34.38%
Q3: 62.44%
Excellent +8 pts over 3 years

In 2024, the financial autonomy of ART ABYSS CONSULTING (64.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2024
2017
2018
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.5 years
Excellent

In 2024, the repayment capacity of ART ABYSS CONSULTING (0.00) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 246.25. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

246.249

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.302

Liquidity indicators evolution
ART ABYSS CONSULTING

Sector positioning

Liquidity ratio
246.25 2024
2018
2024
Q1: 141.9
Med: 230.48
Q3: 460.89
Good +27 pts over 2 years

In 2024, the liquidity ratio of ART ABYSS CONSULTING (246.25) 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.

Interest coverage
0.3x 2024
2017
2018
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.04x
Good -8 pts over 3 years

In 2024, the interest coverage of ART ABYSS CONSULTING (0.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. WCR is negative (-8 days): operations structurally generate cash.

Operating WCR (2024) ?
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

-5 026 €

Customer credit (2024) ?
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 (2024) ?
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 (2024) ?
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 in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

-8 j

WCR and payment terms evolution
ART ABYSS CONSULTING

Positioning of ART ABYSS CONSULTING in its sector

Comparison with sector Conseil en systèmes et logiciels informatiques

Valuation estimate

Based on 215 transactions of similar company sales (all years), the value of ART ABYSS CONSULTING is estimated at 143 888 € (range 57 915€ - 557 120€). With an EBITDA of 202 288€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.16x (conservative valuation). 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.

Estimated enterprise value 2024
215 transactions
57k€ 143k€ 557k€
143 888 € Range: 57 915€ - 557 120€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
202 288 € × 1.0x
Estimation 197 564 €
74 621€ - 873 087€
Revenue Multiple 30%
221 684 € × 0.16x
Estimation 35 583 €
19 087€ - 64 998€
Net Income Multiple 20%
116 697 € × 1.5x
Estimation 172 158 €
74 393€ - 505 387€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Conseil en systèmes et logiciels informatiques)

Compare ART ABYSS CONSULTING with other companies in the same sector:

Frequently asked questions about ART ABYSS CONSULTING

What is the revenue of ART ABYSS CONSULTING ?

The revenue of ART ABYSS CONSULTING in 2024 is 222 k€.

Is ART ABYSS CONSULTING profitable?

Yes, ART ABYSS CONSULTING generated a net profit of 117 k€ in 2024.

Where is the headquarters of ART ABYSS CONSULTING ?

The headquarters of ART ABYSS CONSULTING is located in UNIEUX (42240), in the department Loire.

Where to find the tax return of ART ABYSS CONSULTING ?

The tax return of ART ABYSS CONSULTING 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 ART ABYSS CONSULTING operate?

ART ABYSS CONSULTING operates in the sector Conseil en systèmes et logiciels informatiques (NAF code 62.02A). See the 'Sector positioning' section above to compare the company with its competitors.