Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

ART DE VUE : revenue, balance sheet and financial ratios

ART DE VUE is a French company founded 15 years ago, specialized in the sector Commerces de détail d'optique. Based in CHATEAU-GONTIER-SUR-MAYENNE (53200), this company of category PME shows in 2023 a net income positive of 26 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ART DE VUE (SIREN 527634554)
Indicator 2023 2022
Revenue N/C N/C
Net income 26 068 € 53 655 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2023, ART DE VUE generates positive net income of 26 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2023: 54 k€ -> 26 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

26 068 €

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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 73%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

72.761%

Financial autonomy (2023) ?
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

48.133%

Asset age ratio (2023) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

53.6%

Solvency indicators evolution
ART DE VUE

Sector positioning

Debt ratio
72.76 2023
2022
2023
Q1: 8.4
Med: 28.31
Q3: 77.43
Average

In 2023, the debt ratio of ART DE VUE (72.76) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
48.13% 2023
2022
2023
Q1: 26.99%
Med: 52.19%
Q3: 68.73%
Average

In 2023, the financial autonomy of ART DE VUE (48.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 409.76. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

409.758

Liquidity indicators evolution
ART DE VUE

Sector positioning

Liquidity ratio
409.76 2023
2022
2023
Q1: 170.55
Med: 262.37
Q3: 382.05
Excellent +7 pts over 2 years

In 2023, the liquidity ratio of ART DE VUE (409.76) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Positioning of ART DE VUE in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 100 transactions of similar company sales in 2023, the value of ART DE VUE is estimated at 108 823 € (range 52 286€ - 247 324€). 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 2023
100 transactions
52k€ 108k€ 247k€
108 823 € Range: 52 286€ - 247 324€
NAF 5 année 2023

Valuation method used

Net Income Multiple
26 068 € × 4.2x = 108 823 €
Range: 52 287€ - 247 324€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 100 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 (Commerces de détail d'optique)

Compare ART DE VUE with other companies in the same sector:

Frequently asked questions about ART DE VUE

What is the revenue of ART DE VUE ?

The revenue of ART DE VUE is not publicly disclosed (confidential accounts filed with INPI).

Is ART DE VUE profitable?

Yes, ART DE VUE generated a net profit of 26 k€ in 2023.

Where is the headquarters of ART DE VUE ?

The headquarters of ART DE VUE is located in CHATEAU-GONTIER-SUR-MAYENNE (53200), in the department Mayenne.

Where to find the tax return of ART DE VUE ?

The tax return of ART DE VUE 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 DE VUE operate?

ART DE VUE operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.