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ART ET DECO CUISINES : revenue, balance sheet and financial ratios

ART ET DECO CUISINES is a French company founded 17 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in SIX-FOURS-LES-PLAGES (83140), this company of category PME shows in 2016 a revenue of 1.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ART ET DECO CUISINES (SIREN 510328206)
Indicator 2016
Revenue 1 800 139 €
Net income -53 333 €
EBITDA -13 338 €
Net margin -3.0%

Revenue and income statement

In 2016, ART ET DECO CUISINES achieves revenue of 1.8 M€. After deducting consumption (952 k€), gross margin stands at 848 k€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -13 k€, representing -0.7% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -53 k€ (-3.0% of revenue), which will impact equity.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 800 139 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

847 931 €

EBITDA (2016) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-13 338 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-61 824 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-53 333 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.7%

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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 -365%. 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 -8%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-365.071%

Financial autonomy (2016) ?
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

-8.312%

Cash flow / Revenue (2016) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-1.138%

Repayment capacity (2016) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-8.813

Asset age ratio (2016) ?
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

47.6%

Solvency indicators evolution
ART ET DECO CUISINES

Sector positioning

Debt ratio
-365.07 2016
2016
Q1: 0.01
Med: 25.93
Q3: 135.86
Excellent

In 2016, the debt ratio of ART ET DECO CUISINES (-365.07) 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.

Financial autonomy
-8.31% 2016
2016
Q1: 7.26%
Med: 30.02%
Q3: 55.7%
Average

In 2016, the financial autonomy of ART ET DECO CUISINES (-8.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-8.81 years 2016
2016
Q1: 0.0 years
Med: 0.09 years
Q3: 2.6 years
Excellent

In 2016, the repayment capacity of ART ET DECO CUISINES (-8.81) 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 51.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2016) ?
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

51.753

Interest coverage (2016) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-149.52

Liquidity indicators evolution
ART ET DECO CUISINES

Sector positioning

Liquidity ratio
51.75 2016
2016
Q1: 106.38
Med: 168.26
Q3: 275.0
Watch

In 2016, the liquidity ratio of ART ET DECO CUISINES (51.75) 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
-149.52x 2016
2016
Q1: 0.0x
Med: 0.01x
Q3: 6.1x
Watch

In 2016, the interest coverage of ART ET DECO CUISINES (-149.5x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Inventory turnover is 30 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-11 days): operations structurally generate cash.

Operating WCR (2016) ?
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

-55 696 €

Customer credit (2016) ?
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

5 j

Supplier credit (2016) ?
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

41 j

Inventory turnover (2016) ?
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

30 j

WCR in days of revenue (2016) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

-11 j

WCR and payment terms evolution
ART ET DECO CUISINES

Positioning of ART ET DECO CUISINES in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 575 transactions of similar company sales (all years), the value of ART ET DECO CUISINES is estimated at 369 085 € (range 217 823€ - 632 134€). The price/revenue ratio is 0.21x (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.

Estimated enterprise value 2016
575 transactions
217k€ 369k€ 632k€
369 085 € Range: 217 823€ - 632 134€
NAF 5 all-time

Valuation method used

Revenue Multiple
1 800 139 € × 0.21x = 369 085 €
Range: 217 823€ - 632 134€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 575 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 (Commerce de détail d'autres équipements du foyer)

Compare ART ET DECO CUISINES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about ART ET DECO CUISINES

What is the revenue of ART ET DECO CUISINES ?

The revenue of ART ET DECO CUISINES in 2016 is 1.8 M€.

Is ART ET DECO CUISINES profitable?

ART ET DECO CUISINES recorded a net loss in 2016.

Where is the headquarters of ART ET DECO CUISINES ?

The headquarters of ART ET DECO CUISINES is located in SIX-FOURS-LES-PLAGES (83140), in the department Var.

Where to find the tax return of ART ET DECO CUISINES ?

The tax return of ART ET DECO CUISINES 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 CUISINES operate?

ART ET DECO CUISINES operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.