Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1985-10-01 (40 years)Status: ActiveBusiness sector: Commerce de détail de meublesLocation: SAINT-QUAY-PERROS (22700), Cotes-d'Armor
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
ART ET SEDUCTION : revenue, balance sheet and financial ratios
ART ET SEDUCTION is a French company
founded 40 years ago,
specialized in the sector Commerce de détail de meubles.
Based in SAINT-QUAY-PERROS (22700),
this company of category PME
shows in 2017 a revenue of 1.8 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - ART ET SEDUCTION (SIREN 333759785)
Indicator
2025
2023
2021
2020
2019
2017
Revenue
N/C
N/C
N/C
N/C
N/C
1 801 483 €
Net income
11 985 €
111 671 €
180 063 €
146 151 €
58 541 €
119 165 €
EBITDA
N/C
N/C
N/C
N/C
N/C
155 608 €
Net margin
N/C
N/C
N/C
N/C
N/C
6.6%
Revenue and income statement
In 2025, ART ET SEDUCTION generates positive net income of 12 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 119 k€ -> 12 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
11 985 €
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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 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 75%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
0.686%
Financial autonomy (2025)
?
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
74.941%
Asset age ratio (2025)
?
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
2017
2019
2020
2021
2023
2025
Debt ratio
14.534
3.64
54.025
1.271
0.003
0.686
Financial autonomy
60.061
70.161
48.399
70.611
75.93
74.941
Repayment capacity
0.842
None
None
None
None
None
Cash flow / Revenue
6.575%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
0.692025
2021
2023
2025
Q1: 0.93
Med: 15.8
Q3: 62.78
Excellent
In 2025, the debt ratio of ART ET SEDUCTION (0.69) 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
74.94%2025
2021
2023
2025
Q1: 16.18%
Med: 36.96%
Q3: 56.64%
Excellent+10 pts over 3 years
In 2025, the financial autonomy of ART ET SEDUCTION (74.9%) 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 276.87. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
276.869
Liquidity indicators evolution ART ET SEDUCTION
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2019
2020
2021
2023
2025
Liquidity ratio
193.188
220.306
281.102
238.765
309.539
276.869
Interest coverage
0.596
None
None
None
None
None
Sector positioning
Liquidity ratio
276.872025
2021
2023
2025
Q1: 122.17
Med: 174.02
Q3: 270.04
Excellent
In 2025, the liquidity ratio of ART ET SEDUCTION (276.87) 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 (2025)
?
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 (2025)
?
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 (2025)
?
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 (2025)
?
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 SEDUCTION
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2019
2020
2021
2023
2025
Operating WCR
314 161 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
89
0
0
0
0
0
Customer payment term (days)
2
0
0
0
0
0
Supplier payment term (days)
56
0
0
0
0
0
Positioning of ART ET SEDUCTION in its sector
Comparison with sector Commerce de détail de meubles
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions).
This range of 13 159€ to 78 507€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2025
Indicative
13k€35k€78k€
35 075 €Range: 13 159€ - 78 507€
NAF 5 année 2025
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 39 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 de meubles)
Compare ART ET SEDUCTION with other companies in the same sector:
The revenue of ART ET SEDUCTION in 2017 is 1.8 M€.
Is ART ET SEDUCTION profitable?
Yes, ART ET SEDUCTION generated a net profit of 12 k€ in 2025.
Where is the headquarters of ART ET SEDUCTION ?
The headquarters of ART ET SEDUCTION is located in SAINT-QUAY-PERROS (22700), in the department Cotes-d'Armor.
Where to find the tax return of ART ET SEDUCTION ?
The tax return of ART ET SEDUCTION 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 SEDUCTION operate?
ART ET SEDUCTION operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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