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ART PROG SOC : revenue, balance sheet and financial ratios

ART PROG SOC is a French company founded 126 years ago, specialized in the sector Fabrication de meubles de bureau et de magasin. Based in OYRIERES (70600), this company of category PME shows in 2016 a revenue of 1.6 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 PROG SOC (SIREN 425550035)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C 1 583 635 €
Net income -8 987 € -39 620 € 1 120 € 47 554 € 87 204 € 88 951 € 10 919 €
EBITDA N/C N/C N/C N/C N/C N/C 26 692 €
Net margin N/C N/C N/C N/C N/C N/C 0.7%

Revenue and income statement

In 2022, ART PROG SOC records a net loss of 9 k€. This deficit will reduce equity on the balance sheet.

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

-8 987 €

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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 91%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 19%. 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

90.558%

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

18.646%

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

5.7%

Solvency indicators evolution
ART PROG SOC

Sector positioning

Debt ratio
90.56 2022
2020
2021
2022
Q1: 10.35
Med: 33.79
Q3: 86.25
Average

In 2022, the debt ratio of ART PROG SOC (90.56) 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
18.65% 2022
2020
2021
2022
Q1: 21.92%
Med: 39.14%
Q3: 56.61%
Watch -5 pts over 3 years

In 2022, the financial autonomy of ART PROG SOC (18.6%) 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 134.36. 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

134.359

Liquidity indicators evolution
ART PROG SOC

Sector positioning

Liquidity ratio
134.36 2022
2020
2021
2022
Q1: 163.37
Med: 220.17
Q3: 311.14
Watch

In 2022, the liquidity ratio of ART PROG SOC (134.36) 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.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
ART PROG SOC

Positioning of ART PROG SOC in its sector

Comparison with sector Fabrication de meubles de bureau et de magasin

Similar companies (Fabrication de meubles de bureau et de magasin)

Compare ART PROG SOC with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de meubles de bureau et de magasin

Frequently asked questions about ART PROG SOC

What is the revenue of ART PROG SOC ?

The revenue of ART PROG SOC in 2016 is 1.6 M€.

Is ART PROG SOC profitable?

ART PROG SOC recorded a net loss in 2022.

Where is the headquarters of ART PROG SOC ?

The headquarters of ART PROG SOC is located in OYRIERES (70600), in the department Haute-Saone.

Where to find the tax return of ART PROG SOC ?

The tax return of ART PROG SOC 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 PROG SOC operate?

ART PROG SOC operates in the sector Fabrication de meubles de bureau et de magasin (NAF code 31.01Z). See the 'Sector positioning' section above to compare the company with its competitors.