ARTEBIS : revenue, balance sheet and financial ratios

ARTEBIS is a French company founded 18 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de mobilier de bureau. Based in CHENNEVIERES-SUR-MARNE (94430), this company of category PME shows in 2024 a revenue of 23 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Fragile

Signal structurel : exploitation déficitaire (EBE négatif).

In summary, ARTEBIS is currently loss-making, which weighs on its accounts. Its financial structure is fragile, with debt above sector norms — a point to monitor. Point of attention: short-term liquidity is tight.

Financial history - ARTEBIS (SIREN 503439259)
Indicator 2024 2022 2021 2020 2017
Revenue 23 470 € 59 160 € N/C 59 800 € N/C
Net income -5 873 € 10 116 € 0 € 40 248 € -7 388 €
EBITDA -5 828 € 10 978 € N/C 44 532 € -6 939 €
Net margin -25.0% 17.1% N/C 67.3% N/C

Revenue and income statement

In 2024, ARTEBIS achieves revenue of 23 k€. Revenue is declining over the period 2020-2024 (CAGR: -20.8%). EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -6 k€, representing -24.8% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -6 k€ (-25.0% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

23 470 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

23 470 €

EBITDA (2024) ?
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

-5 828 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-5 828 €

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

-5 873 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-24.8%

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 91%. This ratio is less favorable than the sector median (13.4%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 41%. This ratio is slightly less favorable than the sector median (41.2%).

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

91.0%

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

40.57%

Cash flow / Revenue (2024) ?
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

-25.02%

Repayment capacity (2024) ?
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

-14.76

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

-4.0%

Solvency indicators evolution
ARTEBIS

Sector positioning

Debt ratio
91.0% 2024
Q1: 0.83%
Med: 13.44%
Q3: 61.71%
Watch

In 2024, the debt ratio of ARTEBIS (91.0%) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
40.57% 2024
Q1: 19.9%
Med: 41.17%
Q3: 58.08%
Average

In 2024, the financial autonomy of ARTEBIS (40.6%) 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
8.29 years 2022
Q1: 0.0 years
Med: 0.34 years
Q3: 2.62 years
Watch

In 2022, the repayment capacity of ARTEBIS (8.29) 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 0.58. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

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

0.58

Interest coverage (2024) ?
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

-0.77

Liquidity indicators evolution
ARTEBIS

Sector positioning

Liquidity ratio
0.58 2024
Q1: 1.53
Med: 2.14
Q3: 2.83
Watch

In 2024, the liquidity ratio of ARTEBIS (0.58) 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.

Interest coverage
3.79x 2022
Q1: 0.0x
Med: 0.58x
Q3: 3.79x
Excellent

In 2022, the interest coverage of ARTEBIS (3.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. WCR is negative (-265 days): operations structurally generate cash. Between 2020 and 2024, WCR improved by 39 days of revenue, freeing up cash.

Operating WCR (2024) ?
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

-17 290 €

Customer credit (2024) ?
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 (2024) ?
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 (2024) ?
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 in days of revenue (2024) ?
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

-265 j

WCR and payment terms evolution
ARTEBIS

Positioning of ARTEBIS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de mobilier de bureau

Valuation estimate

Based on 50 transactions of similar company sales in 2024, the value of ARTEBIS is estimated at 4 995 € (range 3 095€ - 6 433€). The price/revenue ratio is 0.21x (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 2024
50 tx
3k€ 4k€ 6k€
4 995 € Range: 3 095€ - 6 433€
NAF 4 année 2024 Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
23 470 € × 0.21x = 4 995 €
Range: 3 096€ - 6 434€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Commerce de gros (commerce interentreprises) de mobilier de bureau)

Compare ARTEBIS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de mobilier de bureau

Top companies in Commerce de gros (commerce interentreprises) de mobilier de bureau

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) de mobilier de bureau:

Top companies in Val-de-Marne

Largest companies by revenue in the department Val-de-Marne:

Voir le classement complet du département Val-de-Marne

Frequently asked questions about ARTEBIS

What is the revenue of ARTEBIS ?

The revenue of ARTEBIS in 2024 is 23 k€.

Is ARTEBIS profitable?

ARTEBIS recorded a net loss in 2024.

Where is the headquarters of ARTEBIS ?

The headquarters of ARTEBIS is located in CHENNEVIERES-SUR-MARNE (94430), in the department Val-de-Marne.

Where to find the tax return of ARTEBIS ?

The tax return of ARTEBIS 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 ARTEBIS operate?

ARTEBIS operates in the sector Commerce de gros (commerce interentreprises) de mobilier de bureau (NAF code 46.65Z). See the 'Sector positioning' section above to compare the company with its competitors.