ART ET TECHNIQUE DE LA VILLA : revenue, balance sheet and financial ratios

ART ET TECHNIQUE DE LA VILLA is a French company founded 39 years ago, specialized in the sector Ingénierie, études techniques. Based in LA CIOTAT (13600), this company of category PME shows in 2022 a revenue of 2.6 M€. 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 TECHNIQUE DE LA VILLA (SIREN 340870591)
Indicator 2022 2021 2020 2019 2018
Revenue 2 641 459 € 2 901 776 € 3 007 639 € 4 320 464 € 2 748 771 €
Net income -320 471 € -127 181 € -350 249 € 51 096 € 40 373 €
EBITDA -259 190 € -91 932 € -372 145 € 65 860 € 56 740 €
Net margin -12.1% -4.4% -11.6% 1.2% 1.5%

Revenue and income statement

In 2022, ART ET TECHNIQUE DE LA VILLA achieves revenue of 2.6 M€. Activity remains stable over the period (CAGR: -1.0%). Slight decline of -9% vs 2021. After deducting consumption (894 k€), gross margin stands at 1.7 M€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -259 k€, representing -9.8% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -182%, reducing margin by 6.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -320 k€ (-12.1% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 641 459 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 747 205 €

EBITDA (2022) ?
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

-259 190 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-267 185 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-320 471 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-9.8%

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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 163%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

163.167%

Financial autonomy (2022) ?
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

18.31%

Cash flow / Revenue (2022) ?
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

-9.915%

Repayment capacity (2022) ?
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

-1.629

Asset age ratio (2022) ?
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

18.7%

Solvency indicators evolution
ART ET TECHNIQUE DE LA VILLA

Sector positioning

Debt ratio
163.17 2022
2020
2021
2022
Q1: 0.0
Med: 10.4
Q3: 59.95
Average +13 pts over 3 years

In 2022, the debt ratio of ART ET TECHNIQUE DE LA VILLA (163.17) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
18.31% 2022
2020
2021
2022
Q1: 10.97%
Med: 36.06%
Q3: 59.83%
Average -21 pts over 3 years

In 2022, the financial autonomy of ART ET TECHNIQUE DE LA VILLA (18.3%) 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
-1.63 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.01 years
Q3: 1.24 years
Excellent

In 2022, the repayment capacity of ART ET TECHNIQUE DE LA VILLA (-1.63) 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 186.91. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

186.907

Interest coverage (2022) ?
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

-1.122

Liquidity indicators evolution
ART ET TECHNIQUE DE LA VILLA

Sector positioning

Liquidity ratio
186.91 2022
2020
2021
2022
Q1: 148.19
Med: 225.94
Q3: 385.62
Average

In 2022, the liquidity ratio of ART ET TECHNIQUE DE LA VILLA (186.91) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-1.12x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 1.46x
Average

In 2022, the interest coverage of ART ET TECHNIQUE DE LA VILLA (-1.1x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 80 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 66 days. The company must finance 14 days of gap between collections and payments. Inventory turnover is 27 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 99 days of revenue, i.e. 724 k€ to permanently finance. Notable WCR improvement over the period (-38%), freeing up cash.

Operating WCR (2022) ?
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

724 341 €

Customer credit (2022) ?
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

80 j

Supplier credit (2022) ?
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

66 j

Inventory turnover (2022) ?
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

27 j

WCR in days of revenue (2022) ?
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

99 j

WCR and payment terms evolution
ART ET TECHNIQUE DE LA VILLA

Positioning of ART ET TECHNIQUE DE LA VILLA in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Based on 63 transactions of similar company sales in 2022, the value of ART ET TECHNIQUE DE LA VILLA is estimated at 432 538 € (range 211 494€ - 753 971€). The price/revenue ratio is 0.16x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
63 tx
211k€ 432k€ 753k€
432 538 € Range: 211 494€ - 753 971€
NAF 5 année 2022

Valuation method used

Revenue Multiple
2 641 459 € × 0.16x = 432 538 €
Range: 211 495€ - 753 972€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 (Ingénierie, études techniques)

Compare ART ET TECHNIQUE DE LA VILLA with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about ART ET TECHNIQUE DE LA VILLA

What is the revenue of ART ET TECHNIQUE DE LA VILLA ?

The revenue of ART ET TECHNIQUE DE LA VILLA in 2022 is 2.6 M€.

Is ART ET TECHNIQUE DE LA VILLA profitable?

ART ET TECHNIQUE DE LA VILLA recorded a net loss in 2022.

Where is the headquarters of ART ET TECHNIQUE DE LA VILLA ?

The headquarters of ART ET TECHNIQUE DE LA VILLA is located in LA CIOTAT (13600), in the department Bouches-du-Rhone.

Where to find the tax return of ART ET TECHNIQUE DE LA VILLA ?

The tax return of ART ET TECHNIQUE DE LA VILLA 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 TECHNIQUE DE LA VILLA operate?

ART ET TECHNIQUE DE LA VILLA operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.