Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2006-01-02 (20 years)Status: ActiveBusiness sector: Travaux de peinture et vitrerieLocation: VARILHES (09120), Ariege
ART ET DECO : revenue, balance sheet and financial ratios
ART ET DECO is a French company
founded 20 years ago,
specialized in the sector Travaux de peinture et vitrerie.
Based in VARILHES (09120),
this company of category PME
shows in 2020 a revenue of 209 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2023, ART ET DECO generates positive net income of 26 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2023)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
26 494 €
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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 2%. 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 84%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2023)
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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
1.954%
Financial autonomy (2023)
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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
84.07%
Asset age ratio (2023)
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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
2016
2019
2020
2021
2022
2023
Debt ratio
0.613
24.572
17.071
8.531
4.92
1.954
Financial autonomy
74.025
48.933
59.162
69.407
74.971
84.07
Repayment capacity
-0.014
-2.099
0.493
None
None
None
Cash flow / Revenue
-15.594%
-2.823%
12.274%
None%
None%
None%
Sector positioning
Debt ratio
1.952023
2021
2022
2023
Q1: 0.03
Med: 11.64
Q3: 45.82
Good-10 pts over 3 years
In 2023, the debt ratio of ART ET DECO (1.95) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
84.07%2023
2021
2022
2023
Q1: 3.68%
Med: 28.84%
Q3: 52.32%
Excellent
In 2023, the financial autonomy of ART ET DECO (84.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 682.05. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2023)
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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
682.05
Liquidity indicators evolution ART ET DECO
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2019
2020
2021
2022
2023
Liquidity ratio
340.938
219.137
295.562
383.399
448.708
682.05
Interest coverage
-8.471
-5.803
0.206
None
None
None
Sector positioning
Liquidity ratio
682.052023
2021
2022
2023
Q1: 142.86
Med: 206.11
Q3: 314.41
Excellent
In 2023, the liquidity ratio of ART ET DECO (682.05) 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.
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 (2023)
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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 (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)
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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 (2023)
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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 ET DECO
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2019
2020
2021
2022
2023
Operating WCR
5 321 €
12 142 €
6 654 €
0 €
0 €
0 €
Inventory turnover (days)
19
9
0
0
0
0
Customer payment term (days)
3
29
26
0
0
0
Supplier payment term (days)
33
23
34
0
0
0
Positioning of ART ET DECO in its sector
Comparison with sector Travaux de peinture et vitrerie
Valuation estimate
Based on 88 transactions of similar company sales
(all years),
the value of ART ET DECO is estimated at
78 791 €
(range 27 592€ - 150 034€).
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 value2023
88 tx
27k€78k€150k€
78 791 €Range: 27 592€ - 150 034€
NAF 5 all-time
Valuation method used
Net Income Multiple
26 494 €
×
3.0x
=78 791 €
Range: 27 593€ - 150 034€
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 88 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 peinture et vitrerie)
Compare ART ET DECO with other companies in the same sector:
Yes, ART ET DECO generated a net profit of 26 k€ in 2023.
Where is the headquarters of ART ET DECO ?
The headquarters of ART ET DECO is located in VARILHES (09120), in the department Ariege.
Where to find the tax return of ART ET DECO ?
The tax return of ART ET DECO 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 DECO operate?
ART ET DECO operates in the sector Travaux de peinture et vitrerie (NAF code 43.34Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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