ART DEVELOPPEMENT ROUBAIX-TOURCOING : revenue, balance sheet and financial ratios

ART DEVELOPPEMENT ROUBAIX-TOURCOING is a French company founded 5 years ago, specialized in the sector Administration d'immeubles et autres biens immobiliers. Based in MONTPELLIER (34090), this company of category PME shows in 2023 a revenue of 18.9 M€. 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 DEVELOPPEMENT ROUBAIX-TOURCOING (SIREN 884239997)
Indicator 2023 2022
Revenue 18 919 288 € 7 731 €
Net income 3 013 644 € -423 164 €
EBITDA 4 385 202 € -7 576 €
Net margin 15.9% -5473.6%

Revenue and income statement

In 2023, ART DEVELOPPEMENT ROUBAIX-TOURCOING achieves revenue of 18.9 M€. Vs 2022, growth of +244620% (8 k€ -> 18.9 M€). After deducting consumption (0 €), gross margin stands at 18.9 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.4 M€, representing 23.2% of revenue. Positive scissor effect: EBITDA margin improves by +121.2 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 3.0 M€, i.e. 15.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

18 919 288 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

18 919 288 €

EBITDA (2023) ?
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

4 385 202 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

4 185 865 €

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

3 013 644 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

23.2%

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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 862%. 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 17.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

862.043%

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

9.272%

Cash flow / Revenue (2023) ?
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

16.983%

Repayment capacity (2023) ?
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

6.891

Solvency indicators evolution
ART DEVELOPPEMENT ROUBAIX-TOURCOING

Sector positioning

Debt ratio
862.04 2023
2022
2023
Q1: 0.0
Med: 9.97
Q3: 74.85
Watch +51 pts over 2 years

In 2023, the debt ratio of ART DEVELOPPEMENT ROUBAIX... (862.04) 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.

Financial autonomy
9.27% 2023
2022
2023
Q1: 3.23%
Med: 14.49%
Q3: 45.56%
Average +13 pts over 2 years

In 2023, the financial autonomy of ART DEVELOPPEMENT ROUBAIX... (9.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
6.89 years 2023
2022
2023
Q1: 0.0 years
Med: 0.12 years
Q3: 3.45 years
Average +50 pts over 2 years

In 2023, the repayment capacity of ART DEVELOPPEMENT ROUBAIX... (6.89) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 10.2x. Operating income very largely covers interest expenses: high safety margin.

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

0.0

Interest coverage (2023) ?
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

10.204

Liquidity indicators evolution
ART DEVELOPPEMENT ROUBAIX-TOURCOING

Sector positioning

Liquidity ratio
0.0 2023
2022
2023
Q1: 99.92
Med: 115.96
Q3: 423.66
Watch

In 2023, the liquidity ratio of ART DEVELOPPEMENT ROUBAIX... (0.00) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
10.2x 2023
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 6.25x
Excellent +50 pts over 2 years

In 2023, the interest coverage of ART DEVELOPPEMENT ROUBAIX... (10.2x) 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) and payment terms

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: 140 days. Excellent situation: suppliers finance 140 days of the operating cycle (retail model). WCR is negative (-17 days): operations structurally generate cash.

Operating WCR (2023) ?
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

-896 963 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

140 j

Inventory turnover (2023) ?
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

0 j

WCR in days of revenue (2023) ?
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

-17 j

WCR and payment terms evolution
ART DEVELOPPEMENT ROUBAIX-TOURCOING

Positioning of ART DEVELOPPEMENT ROUBAIX-TOURCOING in its sector

Comparison with sector Administration d'immeubles et autres biens immobiliers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 8 518 781€ to 18 592 803€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
8518k€ 9575k€ 18592k€
9 575 760 € Range: 8 518 781€ - 18 592 803€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 (Administration d'immeubles et autres biens immobiliers)

Compare ART DEVELOPPEMENT ROUBAIX-TOURCOING with other companies in the same sector:

Voir toutes les statistiques du secteur Administration d'immeubles et autres biens immobiliers

Frequently asked questions about ART DEVELOPPEMENT ROUBAIX-TOURCOING

What is the revenue of ART DEVELOPPEMENT ROUBAIX-TOURCOING ?

The revenue of ART DEVELOPPEMENT ROUBAIX-TOURCOING in 2023 is 18.9 M€.

Is ART DEVELOPPEMENT ROUBAIX-TOURCOING profitable?

Yes, ART DEVELOPPEMENT ROUBAIX-TOURCOING generated a net profit of 3.0 M€ in 2023.

Where is the headquarters of ART DEVELOPPEMENT ROUBAIX-TOURCOING ?

The headquarters of ART DEVELOPPEMENT ROUBAIX-TOURCOING is located in MONTPELLIER (34090), in the department Herault.

Where to find the tax return of ART DEVELOPPEMENT ROUBAIX-TOURCOING ?

The tax return of ART DEVELOPPEMENT ROUBAIX-TOURCOING 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 DEVELOPPEMENT ROUBAIX-TOURCOING operate?

ART DEVELOPPEMENT ROUBAIX-TOURCOING operates in the sector Administration d'immeubles et autres biens immobiliers (NAF code 68.32A). See the 'Sector positioning' section above to compare the company with its competitors.