ART FINANCE TOURISME : revenue, balance sheet and financial ratios

ART FINANCE TOURISME is a French company founded 43 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in ESCHENTZWILLER (68440), this company of category PME shows in 2022 a revenue of 3 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - ART FINANCE TOURISME (SIREN 327813242)
Indicator 2023 2022 2021 2019 2018 2017
Revenue N/C 2 682 € 15 779 € 51 369 € 122 532 € 116 984 €
Net income 18 583 € 109 750 € 262 476 € 8 143 411 € -259 630 € 848 009 €
EBITDA -139 316 € -160 947 € -187 381 € -1 112 348 € -231 394 € -144 183 €
Net margin N/C 4092.1% 1663.5% 15852.8% -211.9% 724.9%

Revenue and income statement

In 2023, ART FINANCE TOURISME generates positive net income of 19 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2023: 848 k€ -> 19 k€.

EBITDA (2023) ?
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

-139 316 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-138 570 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

18 583 €

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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 7%. 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 93%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 54.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

6.905%

Financial autonomy (2023) ?
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

93.088%

Repayment capacity (2023) ?
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

54.143

Solvency indicators evolution
ART FINANCE TOURISME

Sector positioning

Debt ratio
6.91 2023
2021
2022
2023
Q1: 0.0
Med: 4.56
Q3: 46.62
Average +16 pts over 3 years

In 2023, the debt ratio of ART FINANCE TOURISME (6.91) 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
93.09% 2023
2021
2022
2023
Q1: 4.34%
Med: 38.52%
Q3: 74.91%
Excellent

In 2023, the financial autonomy of ART FINANCE TOURISME (93.1%) 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.

Repayment capacity
54.14 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Watch

In 2023, the repayment capacity of ART FINANCE TOURISME (54.14) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 115912.28. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

115912.277

Interest coverage (2023) ?
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

-43.859

Liquidity indicators evolution
ART FINANCE TOURISME

Sector positioning

Liquidity ratio
115912.28 2023
2021
2022
2023
Q1: 139.57
Med: 306.26
Q3: 898.71
Excellent

In 2023, the liquidity ratio of ART FINANCE TOURISME (115912.28) 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.

Interest coverage
-43.86x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.24x
Average

In 2023, the interest coverage of ART FINANCE TOURISME (-43.9x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. Favorable situation: supplier credit is longer than customer credit by 11 days.

Operating WCR (2023) ?
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 (2023) ?
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 (2023) ?
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

11 j

Inventory turnover (2023) ?
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 FINANCE TOURISME

Positioning of ART FINANCE TOURISME in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 66 transactions of similar company sales in 2023, the value of ART FINANCE TOURISME is estimated at 129 015 € (range 63 761€ - 333 145€). 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 2023
66 tx
63k€ 129k€ 333k€
129 015 € Range: 63 761€ - 333 145€
NAF 5 année 2023

Valuation method used

Net Income Multiple
18 583 € × 6.9x = 129 016 €
Range: 63 762€ - 333 146€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 66 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 (Conseil pour les affaires et autres conseils de gestion)

Compare ART FINANCE TOURISME with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about ART FINANCE TOURISME

What is the revenue of ART FINANCE TOURISME ?

The revenue of ART FINANCE TOURISME in 2022 is 3 k€.

Is ART FINANCE TOURISME profitable?

Yes, ART FINANCE TOURISME generated a net profit of 19 k€ in 2023.

Where is the headquarters of ART FINANCE TOURISME ?

The headquarters of ART FINANCE TOURISME is located in ESCHENTZWILLER (68440), in the department Haut-Rhin.

Where to find the tax return of ART FINANCE TOURISME ?

The tax return of ART FINANCE TOURISME 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 FINANCE TOURISME operate?

ART FINANCE TOURISME operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.