Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

ART ET OR ARTERO JEAN-CLAUDE : revenue, balance sheet and financial ratios

ART ET OR ARTERO JEAN-CLAUDE is a French company founded 43 years ago, specialized in the sector Fabrication d’articles de joaillerie et bijouterie. Based in NICE (06000), this company of category PME shows in 2024 a net income positive of 54 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 OR ARTERO JEAN-CLAUDE (SIREN 324773662)
Indicator 2024
Revenue N/C
Net income 53 548 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2024, ART ET OR ARTERO JEAN-CLAUDE generates positive net income of 54 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

53 548 €

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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 -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 -52%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-2.388%

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

-52.41%

Asset age ratio (2024) ?
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

6.2%

Solvency indicators evolution
ART ET OR ARTERO JEAN-CLAUDE

Sector positioning

Debt ratio
-2.39 2024
2024
Q1: 0.57
Med: 9.67
Q3: 48.77
Excellent

In 2024, the debt ratio of ART ET OR ARTERO JEAN-CLAUDE (-2.39) 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
-52.41% 2024
2024
Q1: 11.12%
Med: 45.04%
Q3: 71.21%
Watch

In 2024, the financial autonomy of ART ET OR ARTERO JEAN-CLAUDE (-52.4%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 63.26. 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

63.258

Liquidity indicators evolution
ART ET OR ARTERO JEAN-CLAUDE

Sector positioning

Liquidity ratio
63.26 2024
2024
Q1: 194.32
Med: 312.53
Q3: 555.86
Watch

In 2024, the liquidity ratio of ART ET OR ARTERO JEAN-CLAUDE (63.26) 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.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 305 days. Excellent situation: suppliers finance 305 days of the operating cycle (retail model).

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

305 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 OR ARTERO JEAN-CLAUDE

Positioning of ART ET OR ARTERO JEAN-CLAUDE in its sector

Comparison with sector Fabrication d’articles de joaillerie et bijouterie

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of ART ET OR ARTERO JEAN-CLAUDE is estimated at 149 194 € (range 41 523€ - 304 844€). 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 2024
101 transactions
41k€ 149k€ 304k€
149 194 € Range: 41 523€ - 304 844€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
53 548 € × 2.8x = 149 194 €
Range: 41 523€ - 304 845€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 101 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 (Fabrication d’articles de joaillerie et bijouterie)

Compare ART ET OR ARTERO JEAN-CLAUDE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d’articles de joaillerie et bijouterie

Frequently asked questions about ART ET OR ARTERO JEAN-CLAUDE

What is the revenue of ART ET OR ARTERO JEAN-CLAUDE ?

The revenue of ART ET OR ARTERO JEAN-CLAUDE is not publicly disclosed (confidential accounts filed with INPI).

Is ART ET OR ARTERO JEAN-CLAUDE profitable?

Yes, ART ET OR ARTERO JEAN-CLAUDE generated a net profit of 54 k€ in 2024.

Where is the headquarters of ART ET OR ARTERO JEAN-CLAUDE ?

The headquarters of ART ET OR ARTERO JEAN-CLAUDE is located in NICE (06000), in the department Alpes-Maritimes.

Where to find the tax return of ART ET OR ARTERO JEAN-CLAUDE ?

The tax return of ART ET OR ARTERO JEAN-CLAUDE 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 OR ARTERO JEAN-CLAUDE operate?

ART ET OR ARTERO JEAN-CLAUDE operates in the sector Fabrication d’articles de joaillerie et bijouterie (NAF code 32.12Z). See the 'Sector positioning' section above to compare the company with its competitors.