ART DE LA CHEMINEE : revenue, balance sheet and financial ratios

In 2025, ART DE LA CHEMINEE achieves revenue of 702 k€. Revenue is growing positively over 6 years (CAGR: +1.9%). Significant drop of -20% vs 2024. After deducting consumption (364 k€), gross margin stands at 338 k€, i.e. a rate of 48%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 32 k€, representing 4.6% of revenue. Warning negative scissor effect: despite revenue change (-20%), EBITDA varies by -70%, reducing margin by 7.8 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 15 k€, i.e. 2.2% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 23%. 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 67%. 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 3.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 239.89. 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 2.1x. Financial charges are adequately covered by operations.

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: 30 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Inventory turnover is 76 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 63 days of revenue, i.e. 123 k€ to permanently finance.

Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions). This range of 69 004€ to 132 769€ is provided for information purposes only and requires in-depth analysis to be confirmed.