SIREN : 350773800
ART ET DECOR 77 is a French company founded 36 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in CHAMPS-SUR-MARNE (77420), this company of category PME shows in 2024 a revenue of 388€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 388 € | 815 € | N/C | 1 144 € | 386 € | 950 € | 1 360 € | 985 € | -5 421 € | 3 465 € |
| Net income | 12 727 € | 13 345 € | 12 605 € | 16 167 € | -363 € | -617 € | -1 115 € | -152 199 € | -159 221 € | 5 485 € |
| EBITDA | -1 202 € | -590 € | -1 334 € | -613 € | -1 575 € | -403 € | -903 € | -151 991 € | -162 196 € | -965 € |
| Net margin | 3280.2% | 1637.4% | N/C | 1413.2% | -94.0% | -64.9% | -82.0% | -15451.7% | 2937.1% | 158.3% |
In 2024, ART ET DECOR 77 achieves revenue of 388 €. Revenue is declining over the period 2015-2024 (CAGR: -21.6%). Significant drop of -52% vs 2023. After deducting consumption (0 €), gross margin stands at 388 €, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1 k€, representing -309.8% of revenue. Warning negative scissor effect: despite revenue change (-52%), EBITDA varies by -104%, reducing margin by 237.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 k€, i.e. 3280.2% of revenue. This profit can be retained or distributed to shareholders.
388 €
388 €
-1 202 €
-1 201 €
12 727 €
-309.8%
The debt ratio (= Financial debt / Equity x 100) stands at -1%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 3280.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
-0.704%
12.109%
3280.155%
0.0
In 2024, the debt ratio of ART ET DECOR 77 (-0.70) 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 DECOR 77 (12.1%) 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 DECOR 77 (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 5.50. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
5.498
-19.301
In 2024, the liquidity ratio of ART ET DECOR 77 (5.50) 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 DECOR 77 (-19.3x) 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: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 3831 days. Excellent situation: suppliers finance 3810 days of the operating cycle (retail model). WCR is negative (-392972 days): operations structurally generate cash. Notable WCR improvement over the period (-195%), freeing up cash.
-423 536 €
21 j
3831 j
0 j
-392972 j
Based on 117 transactions of similar company sales in 2024, the value of ART ET DECOR 77 is estimated at 12 527 € (range 5 913€ - 38 659€). The price/revenue ratio is 0.53x (in line with sector norms). 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare ART ET DECOR 77 with other companies in the same sector:
Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers
The revenue of ART ET DECOR 77 in 2024 is 388€.
Yes, ART ET DECOR 77 generated a net profit of 13 k€ in 2024.
The headquarters of ART ET DECOR 77 is located in CHAMPS-SUR-MARNE (77420), in the department Seine-et-Marne.
The tax return of ART ET DECOR 77 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 DECOR 77 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.