ART DECOR BETON : revenue, balance sheet and financial ratios

ART DECOR BETON is a French company founded 11 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in LA VOULTE-SUR-RHONE (07800), this company of category PME shows in 2019 a revenue of 217 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - ART DECOR BETON (SIREN 811016641)
Indicator 2019 2017 2016
Revenue 217 269 € 203 193 € 207 866 €
Net income 799 € 5 847 € 27 011 €
EBITDA 15 638 € 17 912 € 36 710 €
Net margin 0.4% 2.9% 13.0%

Revenue and income statement

In 2019, ART DECOR BETON achieves revenue of 217 k€. Revenue is growing positively over 3 years (CAGR: +1.5%). Vs 2017: +7%. After deducting consumption (79 k€), gross margin stands at 139 k€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 16 k€, representing 7.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 799 €, i.e. 0.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

217 269 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

138 633 €

EBITDA (2019) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

15 638 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 304 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

799 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.2%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 48%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 62%. 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 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

47.718%

Financial autonomy (2019) ?
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

61.951%

Cash flow / Revenue (2019) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

6.963%

Repayment capacity (2019) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

1.897

Asset age ratio (2019) ?
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

61.4%

Solvency indicators evolution
ART DECOR BETON

Sector positioning

Debt ratio
47.72 2019
2016
2017
2019
Q1: 0.7
Med: 14.08
Q3: 51.2
Average +48 pts over 3 years

In 2019, the debt ratio of ART DECOR BETON (47.72) 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
61.95% 2019
2016
2017
2019
Q1: 7.98%
Med: 29.4%
Q3: 51.11%
Excellent

In 2019, the financial autonomy of ART DECOR BETON (62.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
1.9 years 2019
2016
2017
2019
Q1: 0.0 years
Med: 0.06 years
Q3: 0.95 years
Average +49 pts over 3 years

In 2019, the repayment capacity of ART DECOR BETON (1.90) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 315.62. 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 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2019) ?
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

315.621

Interest coverage (2019) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.825

Liquidity indicators evolution
ART DECOR BETON

Sector positioning

Liquidity ratio
315.62 2019
2016
2017
2019
Q1: 126.5
Med: 176.94
Q3: 271.3
Excellent

In 2019, the liquidity ratio of ART DECOR BETON (315.62) 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.

Interest coverage
0.82x 2019
2016
2017
2019
Q1: 0.0x
Med: 0.13x
Q3: 2.07x
Good +34 pts over 3 years

In 2019, the interest coverage of ART DECOR BETON (0.8x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1 days. The company must finance 10 days of gap between collections and payments. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 10 days of revenue, i.e. 6 k€ to permanently finance. Over 2016-2019, WCR increased by +21%, requiring additional financing.

Operating WCR (2019) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

5 958 €

Customer credit (2019) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

11 j

Supplier credit (2019) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

1 j

Inventory turnover (2019) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

6 j

WCR in days of revenue (2019) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

10 j

WCR and payment terms evolution
ART DECOR BETON

Positioning of ART DECOR BETON in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (27 transactions). This range of 15 596€ to 56 353€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2019
Indicative
15k€ 25k€ 56k€
25 887 € Range: 15 596€ - 56 353€
NAF 5 année 2019

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 27 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 (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare ART DECOR BETON with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about ART DECOR BETON

What is the revenue of ART DECOR BETON ?

The revenue of ART DECOR BETON in 2019 is 217 k€.

Is ART DECOR BETON profitable?

Yes, ART DECOR BETON generated a net profit of 799€ in 2019.

Where is the headquarters of ART DECOR BETON ?

The headquarters of ART DECOR BETON is located in LA VOULTE-SUR-RHONE (07800), in the department Ardeche.

Where to find the tax return of ART DECOR BETON ?

The tax return of ART DECOR BETON 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 DECOR BETON operate?

ART DECOR BETON operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.