SIREN : 505041061
ART ET CONCEPT is a French company founded 17 years ago, specialized in the sector Commerce de détail de meubles. Based in NIMES (30900), this company of category PME shows in 2024 a revenue of 1.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 087 034 € | 1 049 149 € | 1 069 768 € | 1 036 701 € | 853 002 € | 1 002 422 € | 973 486 € | 619 362 € | 471 706 € |
| Net income | 61 413 € | 35 107 € | 60 099 € | 125 178 € | 44 240 € | 46 330 € | 51 638 € | 20 657 € | 15 539 € |
| EBITDA | 80 792 € | 51 319 € | 83 870 € | 145 603 € | 69 167 € | 75 109 € | 77 137 € | -3 218 € | 38 315 € |
| Net margin | 5.6% | 3.3% | 5.6% | 12.1% | 5.2% | 4.6% | 5.3% | 3.3% | 3.3% |
In 2024, ART ET CONCEPT achieves revenue of 1.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.0%. Vs 2023: +4%. After deducting consumption (540 k€), gross margin stands at 547 k€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 81 k€, representing 7.4% of revenue. Positive scissor effect: EBITDA margin improves by +2.5 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 61 k€, i.e. 5.6% of revenue. This profit can be retained or distributed to shareholders.
1 087 034 €
546 841 €
80 792 €
69 068 €
61 413 €
7.4%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 20%. The balance between equity and debt is satisfactory. Cash flow represents 6.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
0.0%
20.234%
6.728%
0.0
22.9%
In 2024, the debt ratio of ART ET CONCEPT (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of ART ET CONCEPT (20.2%) 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 2024, the repayment capacity of ART ET CONCEPT (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 103.97. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.
103.974
0.404
In 2024, the liquidity ratio of ART ET CONCEPT (103.97) 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.
In 2024, the interest coverage of ART ET CONCEPT (0.4x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. Excellent situation: suppliers finance 45 days of the operating cycle (retail model). Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-15 days): operations structurally generate cash. Notable WCR improvement over the period (-99%), freeing up cash.
-45 927 €
8 j
53 j
8 j
-15 j
Based on 61 transactions of similar company sales
in 2024,
the value of ART ET CONCEPT is estimated at
321 014 €
(range 216 948€ - 488 562€).
With an EBITDA of 80 792€, the sector multiple of 4.7x is applied.
The price/revenue ratio is 0.22x
(conservative valuation).
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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 61 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 ET CONCEPT with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail de meubles
The revenue of ART ET CONCEPT in 2024 is 1.1 M€.
Yes, ART ET CONCEPT generated a net profit of 61 k€ in 2024.
The headquarters of ART ET CONCEPT is located in NIMES (30900), in the department Gard.
The tax return of ART ET CONCEPT 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 ET CONCEPT operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.