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ART ET CONFORT : revenue, balance sheet and financial ratios

ART ET CONFORT is a French company founded 9 years ago, specialized in the sector Fabrication d’autres meubles et industries connexes de l’ameublement. Based in TRINITE (97220), this company of category PME shows in 2017 a revenue of 89 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

Financial history - ART ET CONFORT (SIREN 821444759)
Indicator 2023 2017
Revenue N/C 89 263 €
Net income 0 € 2 713 €
EBITDA N/C 4 325 €
Net margin N/C 3.0%

Revenue and income statement

In 2023, ART ET CONFORT records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

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Chart evolution

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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 58%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

57.506%

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

6.884%

Asset age ratio (2023) ?
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

15.8%

Solvency indicators evolution
ART ET CONFORT

Sector positioning

Debt ratio
57.51 2023
2017
2023
Q1: 1.59
Med: 25.32
Q3: 95.27
Average +14 pts over 2 years

In 2023, the debt ratio of ART ET CONFORT (57.51) 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
6.88% 2023
2017
2023
Q1: 8.56%
Med: 30.86%
Q3: 54.21%
Watch

In 2023, the financial autonomy of ART ET CONFORT (6.9%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.0 years 2017
2017
Q1: 0.0 years
Med: 0.05 years
Q3: 1.42 years
Excellent

In 2017, the repayment capacity of ART ET CONFORT (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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 112.00. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

111.999

Liquidity indicators evolution
ART ET CONFORT

Sector positioning

Liquidity ratio
112.0 2023
2017
2023
Q1: 130.61
Med: 208.95
Q3: 343.51
Watch

In 2023, the liquidity ratio of ART ET CONFORT (112.00) 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
4.07x 2017
2017
Q1: 0.0x
Med: 0.0x
Q3: 3.3x
Excellent

In 2017, the interest coverage of ART ET CONFORT (4.1x) 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: 5340 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 3143 days. The gap of 2197 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

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

0 €

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

5340 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

3143 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 and payment terms evolution
ART ET CONFORT

Positioning of ART ET CONFORT in its sector

Comparison with sector Fabrication d’autres meubles et industries connexes de l’ameublement

Similar companies (Fabrication d’autres meubles et industries connexes de l’ameublement)

Compare ART ET CONFORT with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d’autres meubles et industries connexes de l’ameublement

Frequently asked questions about ART ET CONFORT

What is the revenue of ART ET CONFORT ?

The revenue of ART ET CONFORT in 2017 is 89 k€.

Is ART ET CONFORT profitable?

Yes, ART ET CONFORT generated a net profit of 3 k€ in 2017.

Where is the headquarters of ART ET CONFORT ?

The headquarters of ART ET CONFORT is located in TRINITE (97220), in the department Martinique.

Where to find the tax return of ART ET CONFORT ?

The tax return of ART ET CONFORT 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 ET CONFORT operate?

ART ET CONFORT operates in the sector Fabrication d’autres meubles et industries connexes de l’ameublement (NAF code 31.09B). See the 'Sector positioning' section above to compare the company with its competitors.