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

ART-MARTIAL : revenue, balance sheet and financial ratios

ART-MARTIAL is a French company founded 19 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in FONTANIL-CORNILLON (38120), this company of category PME shows in 2024 a net income positive of 37 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - ART-MARTIAL (SIREN 492074703)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue N/C N/C N/C N/C N/C N/C N/C N/C
Net income 37 432 € 11 904 € 18 291 € 10 478 € 4 313 € 21 199 € 29 162 € 25 315 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, ART-MARTIAL generates positive net income of 37 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 25 k€ -> 37 k€.

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

37 432 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 258%. 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 16%. 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

257.576%

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

16.13%

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

45.3%

Solvency indicators evolution
ART-MARTIAL

Sector positioning

Debt ratio
257.58 2024
2022
2023
2024
Q1: 0.0
Med: 4.01
Q3: 41.89
Average +42 pts over 3 years

In 2024, the debt ratio of ART-MARTIAL (257.58) 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
16.13% 2024
2022
2023
2024
Q1: 4.32%
Med: 38.98%
Q3: 76.52%
Average -24 pts over 3 years

In 2024, the financial autonomy of ART-MARTIAL (16.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 161.29. 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

161.293

Liquidity indicators evolution
ART-MARTIAL

Sector positioning

Liquidity ratio
161.29 2024
2022
2023
2024
Q1: 139.09
Med: 313.97
Q3: 967.44
Average -6 pts over 3 years

In 2024, the liquidity ratio of ART-MARTIAL (161.29) 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.

Positioning of ART-MARTIAL in its sector

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

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of ART-MARTIAL is estimated at 259 235 € (range 97 881€ - 648 940€). 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 2024
69 tx
97k€ 259k€ 648k€
259 235 € Range: 97 881€ - 648 940€
NAF 5 année 2024

Valuation method used

Net Income Multiple
37 432 € × 6.9x = 259 236 €
Range: 97 882€ - 648 940€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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-MARTIAL 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-MARTIAL

What is the revenue of ART-MARTIAL ?

The revenue of ART-MARTIAL is not publicly disclosed (confidential accounts filed with INPI).

Is ART-MARTIAL profitable?

Yes, ART-MARTIAL generated a net profit of 37 k€ in 2024.

Where is the headquarters of ART-MARTIAL ?

The headquarters of ART-MARTIAL is located in FONTANIL-CORNILLON (38120), in the department Isere.

Where to find the tax return of ART-MARTIAL ?

The tax return of ART-MARTIAL 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-MARTIAL operate?

ART-MARTIAL 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.