SIREN : 519275796
ART CONSTRUCTION is a French company founded 9 years ago, specialized in the sector Construction de maisons individuelles. Based in SAINTES (17100), this company of category PME shows in 2024 a revenue of 2.9 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
| Indicator | 2024 | 2023 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|
| Revenue | 2 928 202 € | 4 229 925 € | 5 264 123 € | 3 689 858 € | 4 358 529 € | 4 116 586 € | 3 633 452 € |
| Net income | 275 455 € | 241 012 € | 255 381 € | 15 847 € | 198 118 € | 254 846 € | 298 659 € |
| EBITDA | 370 600 € | 283 579 € | 392 040 € | 23 607 € | 293 225 € | 386 983 € | 433 977 € |
| Net margin | 9.4% | 5.7% | 4.9% | 0.4% | 4.5% | 6.2% | 8.2% |
In 2024, ART CONSTRUCTION achieves revenue of 2.9 M€. Activity remains stable over the period (CAGR: -3.0%). Significant drop of -31% vs 2023. After deducting consumption (577 k€), gross margin stands at 2.4 M€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 371 k€, representing 12.7% of revenue. Positive scissor effect: EBITDA margin improves by +6.0 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 275 k€, i.e. 9.4% of revenue. This profit can be retained or distributed to shareholders.
2 928 202 €
2 351 112 €
370 600 €
356 443 €
275 455 €
12.7%
The debt ratio (= Financial debt / Equity x 100) stands at 30%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 20%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
30.066%
20.36%
10.106%
0.213
54.5%
In 2024, the debt ratio of ART CONSTRUCTION (30.07) 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 ART CONSTRUCTION (20.4%) 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 ART CONSTRUCTION (0.21) 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 120.89. 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 2.6x. Financial charges are adequately covered by operations.
120.886
2.584
In 2024, the liquidity ratio of ART CONSTRUCTION (120.89) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of ART CONSTRUCTION (2.6x) 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: 179 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. The gap of 135 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 44 days of revenue, i.e. 354 k€ to permanently finance. Notable WCR improvement over the period (-34%), freeing up cash.
353 844 €
179 j
44 j
0 j
44 j
Based on 113 transactions of similar company sales (all years), the value of ART CONSTRUCTION is estimated at 909 432 € (range 368 385€ - 1 754 919€). With an EBITDA of 370 600€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (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 CONSTRUCTION with other companies in the same sector:
Voir toutes les statistiques du secteur Construction de maisons individuelles
The revenue of ART CONSTRUCTION in 2024 is 2.9 M€.
Yes, ART CONSTRUCTION generated a net profit of 275 k€ in 2024.
The headquarters of ART CONSTRUCTION is located in SAINTES (17100), in the department Charente-Maritime.
The tax return of ART CONSTRUCTION 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 CONSTRUCTION operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.