Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2012-04-01 (14 years)Status: ActiveBusiness sector: Travaux de menuiserie bois et PVCLocation: BELMONT-DE-LA-LOIRE (42670), Loire
ART EN BOIS : revenue, balance sheet and financial ratios
ART EN BOIS is a French company
founded 14 years ago,
specialized in the sector Travaux de menuiserie bois et PVC.
Based in BELMONT-DE-LA-LOIRE (42670),
this company of category PME
shows in 2020 a revenue of 1.2 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, ART EN BOIS generates positive net income of 2 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 15 k€ -> 2 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
2 164 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 239%. 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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
239.28%
Financial autonomy (2024)
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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
16.582%
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
189.308
149.597
287.404
250.736
409.939
474.004
329.337
239.28
Financial autonomy
14.294
22.074
16.812
20.75
14.46
10.414
12.979
16.582
Repayment capacity
2.3
3.039
5.483
3.956
None
None
None
None
Cash flow / Revenue
8.532%
6.398%
6.276%
6.666%
None%
None%
None%
None%
Sector positioning
Debt ratio
239.282024
2022
2023
2024
Q1: 4.28
Med: 20.74
Q3: 53.77
Watch
In 2024, the debt ratio of ART EN BOIS (239.28) 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
16.58%2024
2022
2023
2024
Q1: 20.05%
Med: 40.86%
Q3: 57.83%
Average
In 2024, the financial autonomy of ART EN BOIS (16.6%) 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 166.66. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
166.665
Liquidity indicators evolution ART EN BOIS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
88.942
139.941
143.077
193.346
234.633
155.27
171.426
166.665
Interest coverage
2.889
4.567
3.817
5.401
None
None
None
None
Sector positioning
Liquidity ratio
166.662024
2022
2023
2024
Q1: 151.53
Med: 214.69
Q3: 315.59
Average
In 2024, the liquidity ratio of ART EN BOIS (166.66) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2024)
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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
0 €
Customer credit (2024)
?
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 (2024)
?
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
0 j
Inventory turnover (2024)
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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 and payment terms evolution ART EN BOIS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
59 788 €
155 377 €
246 174 €
210 342 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
15
16
22
23
0
0
0
0
Customer payment term (days)
79
89
75
54
722
597
0
0
Supplier payment term (days)
88
55
70
24
274
406
0
0
Positioning of ART EN BOIS in its sector
Comparison with sector Travaux de menuiserie bois et PVC
Valuation estimate
Based on 51 transactions of similar company sales
in 2024,
the value of ART EN BOIS is estimated at
7 350 €
(range 2 907€ - 16 760€).
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. Medium reliability: estimate to be confirmed with in-depth analysis.
Estimated enterprise value2024
51 tx
2k€7k€16k€
7 350 €Range: 2 907€ - 16 760€
NAF 5 année 2024
Valuation method used
Net Income Multiple
2 164 €
×
3.4x
=7 351 €
Range: 2 907€ - 16 760€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 51 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 menuiserie bois et PVC)
Compare ART EN BOIS with other companies in the same sector:
Yes, ART EN BOIS generated a net profit of 2 k€ in 2024.
Where is the headquarters of ART EN BOIS ?
The headquarters of ART EN BOIS is located in BELMONT-DE-LA-LOIRE (42670), in the department Loire.
Where to find the tax return of ART EN BOIS ?
The tax return of ART EN BOIS 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 EN BOIS operate?
ART EN BOIS operates in the sector Travaux de menuiserie bois et PVC (NAF code 43.32A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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