SIREN : 877616052
ART DE VUE is a French company founded 6 years ago, specialized in the sector Commerces de détail d'optique. Based in MARSEILLE (13011), this company of category PME shows in 2021 a revenue of 254 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
| Indicator | 2021 |
|---|---|
| Revenue | 254 368 € |
| Net income | 35 775 € |
| EBITDA | 44 964 € |
| Net margin | 14.1% |
In 2021, ART DE VUE achieves revenue of 254 k€. After deducting consumption (113 k€), gross margin stands at 141 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 45 k€, representing 17.7% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 36 k€, i.e. 14.1% of revenue. This profit can be retained or distributed to shareholders.
254 368 €
141 193 €
44 964 €
39 523 €
35 775 €
15.3%
The debt ratio (= Financial debt / Equity x 100) stands at 604%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 14.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
604.356%
12.688%
14.041%
8.054
80.6%
In 2021, the debt ratio of ART DE VUE (604.36) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2021, the financial autonomy of ART DE VUE (12.7%) 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 2021, the repayment capacity of ART DE VUE (8.05) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 331.88. 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 8.5x. Operating income very largely covers interest expenses: high safety margin.
331.875
8.473
In 2021, the liquidity ratio of ART DE VUE (331.88) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2021, the interest coverage of ART DE VUE (8.5x) 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: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Inventory turnover is 112 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 123 days of revenue, i.e. 87 k€ to permanently finance.
87 141 €
17 j
54 j
112 j
123 j
Based on 105 transactions of similar company sales in 2021, the value of ART DE VUE is estimated at 134 194 € (range 76 934€ - 312 799€). With an EBITDA of 44 964€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.50x (in line with sector norms). 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 105 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 DE VUE with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of ART DE VUE in 2021 is 254 k€.
Yes, ART DE VUE generated a net profit of 36 k€ in 2021.
The headquarters of ART DE VUE is located in MARSEILLE (13011), in the department Bouches-du-Rhone.
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).
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.