Employees: 01 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1993-11-26 (32 years)Status: ActiveBusiness sector: Autres commerces de détail spécialisés diversLocation: PARIS (75008), Paris
ART ET CONFRONTATION : revenue, balance sheet and financial ratios
ART ET CONFRONTATION is a French company
founded 32 years ago,
specialized in the sector Autres commerces de détail spécialisés divers.
Based in PARIS (75008),
this company of category PME
shows in 2021 a revenue of 982 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - ART ET CONFRONTATION (SIREN 393323878)
Indicator
2024
2023
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
982 084 €
427 969 €
846 098 €
1 466 991 €
2 904 546 €
2 214 862 €
Net income
28 018 €
1 592 €
116 708 €
-763 685 €
-9 038 €
60 339 €
46 592 €
12 858 €
EBITDA
N/C
N/C
226 263 €
-442 316 €
-217 002 €
-191 255 €
716 541 €
1 127 497 €
Net margin
N/C
N/C
11.9%
-178.4%
-1.1%
4.1%
1.6%
0.6%
Revenue and income statement
In 2024, ART ET CONFRONTATION generates positive net income of 28 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 13 k€ -> 28 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
28 018 €
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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 90%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
89.819%
Financial autonomy (2024)
?
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
52.395%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution ART ET CONFRONTATION
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2023
2024
Debt ratio
107.471
129.267
145.862
155.444
123.253
115.347
103.799
89.819
Financial autonomy
47.682
43.22
40.339
38.794
44.469
46.076
48.521
52.395
Repayment capacity
0.005
0.442
-0.785
-0.471
-12.917
12.767
None
None
Cash flow / Revenue
45.618%
6.645%
-15.422%
-43.802%
-162.439%
13.217%
None%
None%
Sector positioning
Debt ratio
89.822024
2021
2023
2024
Q1: 0.03
Med: 14.44
Q3: 63.29
Average
In 2024, the debt ratio of ART ET CONFRONTATION (89.82) 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
52.4%2024
2021
2023
2024
Q1: 4.11%
Med: 30.16%
Q3: 59.21%
Good+6 pts over 3 years
In 2024, the financial autonomy of ART ET CONFRONTATION (52.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Repayment capacity
12.77 years2021
2021
Q1: 0.0 years
Med: 0.02 years
Q3: 1.91 years
Watch
In 2021, the repayment capacity of ART ET CONFRONTATION (12.77) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 24343.76. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
?
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
24343.757
Liquidity indicators evolution ART ET CONFRONTATION
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2023
2024
Liquidity ratio
189.584
176.228
169.311
164.762
13761.791
227.295
248.807
24343.757
Interest coverage
13.779
75.698
-115.783
-130.991
-63.008
48.167
None
None
Sector positioning
Liquidity ratio
24343.762024
2021
2023
2024
Q1: 128.25
Med: 221.87
Q3: 403.52
Excellent+25 pts over 3 years
In 2024, the liquidity ratio of ART ET CONFRONTATION (24343.76) 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
48.17x2021
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.78x
Excellent
In 2021, the interest coverage of ART ET CONFRONTATION (48.2x) 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.
Operating WCR (2024)
?
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)
?
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 CONFRONTATION
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2023
2024
Operating WCR
16 196 400 €
15 760 560 €
16 678 015 €
17 459 554 €
16 200 839 €
15 906 638 €
0 €
0 €
Inventory turnover (days)
2544
1859
3689
6447
12608
5442
0
0
Customer payment term (days)
0
5
174
33
134
0
0
0
Supplier payment term (days)
27
24
26
52
37
64
0
0
Positioning of ART ET CONFRONTATION in its sector
Comparison with sector Autres commerces de détail spécialisés divers
Valuation estimate
Based on 117 transactions of similar company sales
in 2024,
the value of ART ET CONFRONTATION is estimated at
68 266 €
(range 32 160€ - 211 762€).
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.
Estimated enterprise value2024
117 transactions
32k€68k€211k€
68 266 €Range: 32 160€ - 211 762€
NAF 5 année 2024
Valuation method used
Net Income Multiple
28 018 €
×
2.4x
=68 267 €
Range: 32 160€ - 211 762€
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 117 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 (Autres commerces de détail spécialisés divers)
Compare ART ET CONFRONTATION with other companies in the same sector:
Frequently asked questions about ART ET CONFRONTATION
What is the revenue of ART ET CONFRONTATION ?
The revenue of ART ET CONFRONTATION in 2021 is 982 k€.
Is ART ET CONFRONTATION profitable?
Yes, ART ET CONFRONTATION generated a net profit of 28 k€ in 2024.
Where is the headquarters of ART ET CONFRONTATION ?
The headquarters of ART ET CONFRONTATION is located in PARIS (75008), in the department Paris.
Where to find the tax return of ART ET CONFRONTATION ?
The tax return of ART ET CONFRONTATION 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 CONFRONTATION operate?
ART ET CONFRONTATION operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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