SIREN : 493516637
ART CREATION is a French company founded 19 years ago, specialized in the sector Coiffure. Based in OUVEILLAN (11590), this company of category PME shows in 2018 a revenue of 72 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 | 72 118 € | 72 712 € | 70 317 € |
| Net income | 17 823 € | 15 331 € | 17 743 € |
| EBITDA | 20 593 € | 18 129 € | 18 644 € |
| Net margin | 24.7% | 21.1% | 25.2% |
In 2018, ART CREATION achieves revenue of 72 k€. Revenue is growing positively over 3 years (CAGR: +1.3%). Slight decline of -1% vs 2017. After deducting consumption (9 k€), gross margin stands at 63 k€, i.e. a rate of 87%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 21 k€, representing 28.6% of revenue. Positive scissor effect: EBITDA margin improves by +3.6 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 18 k€, i.e. 24.7% of revenue. This profit can be retained or distributed to shareholders.
72 118 €
63 031 €
20 593 €
18 216 €
17 823 €
28.6%
The debt ratio (= Financial debt / Equity x 100) stands at 153%. 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 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 28.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
153.157%
50.446%
28.008%
0.0
45.6%
In 2018, the debt ratio of ART CREATION (153.16) 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 2018, the financial autonomy of ART CREATION (50.5%) 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 CREATION (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.
The liquidity ratio (= Current assets / Current liabilities) stands at 57.31. 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 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.
57.309
1.913
In 2018, the liquidity ratio of ART CREATION (57.31) 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 CREATION (1.9x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-218 days): operations structurally generate cash. Notable WCR improvement over the period (-35%), freeing up cash.
-43 644 €
0 j
25 j
14 j
-218 j
Based on 207 transactions of similar company sales in 2018, the value of ART CREATION is estimated at 101 814 € (range 47 246€ - 180 599€). With an EBITDA of 20 593€, the sector multiple of 6.3x is applied. The price/revenue ratio is 0.48x (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 207 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 CREATION with other companies in the same sector:
The revenue of ART CREATION in 2018 is 72 k€.
Yes, ART CREATION generated a net profit of 18 k€ in 2018.
The headquarters of ART CREATION is located in OUVEILLAN (11590), in the department Aude.
The tax return of ART CREATION 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 CREATION operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.