SIREN : 805180965
ART & BOIS is a French company founded 11 years ago, specialized in the sector Travaux de charpente. Based in LA ROCHE-SUR-FORON (74800), this company of category PME shows in 2018 a revenue of 773 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
| Indicator | 2018 | 2017 | 2016 |
|---|---|---|---|
| Revenue | 773 039 € | 780 319 € | 619 246 € |
| Net income | 23 028 € | 53 234 € | 66 030 € |
| EBITDA | 56 291 € | 84 787 € | 96 024 € |
| Net margin | 3.0% | 6.8% | 10.7% |
In 2018, ART & BOIS achieves revenue of 773 k€. Over the period 2016-2018, the company shows strong growth with a CAGR (compound annual growth rate) of +11.7%. Slight decline of -1% vs 2017. After deducting consumption (291 k€), gross margin stands at 482 k€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 56 k€, representing 7.3% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -34%, reducing margin by 3.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 23 k€, i.e. 3.0% of revenue. This profit can be retained or distributed to shareholders.
773 039 €
482 006 €
56 291 €
30 233 €
23 028 €
7.3%
The debt ratio (= Financial debt / Equity x 100) stands at 8%. 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 47%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
8.06%
47.018%
6.331%
0.291
51.1%
In 2018, the debt ratio of ART & BOIS (8.06) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2018, the financial autonomy of ART & BOIS (47.0%) 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.
In 2018, the repayment capacity of ART & BOIS (0.29) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 163.55. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.
163.552
0.572
In 2018, the liquidity ratio of ART & BOIS (163.55) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2018, the interest coverage of ART & BOIS (0.6x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 61 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. The company must finance 16 days of gap between collections and payments. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 67 days of revenue, i.e. 143 k€ to permanently finance. Over 2016-2018, WCR increased by +293%, requiring additional financing.
142 827 €
61 j
45 j
5 j
67 j
Based on 113 transactions of similar company sales (all years), the value of ART & BOIS is estimated at 111 713 € (range 55 829€ - 182 544€). With an EBITDA of 56 291€, the sector multiple of 2.2x 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.
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This estimate is based on the analysis of 113 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 ART & BOIS with other companies in the same sector:
Voir toutes les statistiques du secteur Travaux de charpente
The revenue of ART & BOIS in 2018 is 773 k€.
Yes, ART & BOIS generated a net profit of 23 k€ in 2018.
The headquarters of ART & BOIS is located in LA ROCHE-SUR-FORON (74800), in the department Haute-Savoie.
The tax return of ART & BOIS 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).
ART & BOIS operates in the sector Travaux de charpente (NAF code 43.91A). See the 'Sector positioning' section above to compare the company with its competitors.