SIREN : 853070662
ART3S is a French company founded 6 years ago, specialized in the sector Formation continue d'adultes. Based in VILLENAVE D ORNON (33140), this company of category ETI shows in 2024 a revenue of 237 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 |
|---|---|---|---|---|---|
| Revenue | 236 848 € | 174 764 € | 155 962 € | 203 033 € | 124 715 € |
| Net income | 40 706 € | 23 937 € | 21 112 € | 10 795 € | 9 537 € |
| EBITDA | 31 561 € | 31 632 € | 28 315 € | 14 909 € | 11 519 € |
| Net margin | 17.2% | 13.7% | 13.5% | 5.3% | 7.6% |
In 2024, ART3S achieves revenue of 237 k€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +17.4%. Vs 2023, growth of +36% (175 k€ -> 237 k€). After deducting consumption (0 €), gross margin stands at 237 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 32 k€, representing 13.3% of revenue. Warning negative scissor effect: despite revenue change (+36%), EBITDA varies by -0%, reducing margin by 4.8 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 41 k€, i.e. 17.2% of revenue. This profit can be retained or distributed to shareholders.
236 848 €
236 848 €
31 561 €
33 125 €
40 706 €
13.0%
The debt ratio (= Financial debt / Equity x 100) stands at 12%. 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 69%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 16.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
12.173%
69.45%
16.117%
0.348
14.4%
In 2024, the debt ratio of ART3S (12.17) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of ART3S (69.5%) 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.
In 2024, the repayment capacity of ART3S (0.35) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 445.34. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
445.34
0.0
In 2024, the liquidity ratio of ART3S (445.34) 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.
In 2024, the interest coverage of ART3S (0.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. Favorable situation: supplier credit is longer than customer credit by 18 days. WCR is negative (-12 days): operations structurally generate cash. Notable WCR improvement over the period (-108%), freeing up cash.
-8 095 €
15 j
33 j
0 j
-12 j
Based on 134 transactions of similar company sales (all years), the value of ART3S is estimated at 83 522 € (range 29 792€ - 267 952€). With an EBITDA of 31 561€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.36x (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.
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This estimate is based on the analysis of 134 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare ART3S with other companies in the same sector:
Voir toutes les statistiques du secteur Formation continue d'adultes
The revenue of ART3S in 2024 is 237 k€.
Yes, ART3S generated a net profit of 41 k€ in 2024.
The headquarters of ART3S is located in VILLENAVE D ORNON (33140), in the department Gironde.
The tax return of ART3S 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).
ART3S operates in the sector Formation continue d'adultes (NAF code 85.59A). See the 'Sector positioning' section above to compare the company with its competitors.