ARTEMIS CONSULTING : revenue, balance sheet and financial ratios

ARTEMIS CONSULTING is a French company founded 30 years ago, specialized in the sector Activités des agences de recouvrement de factures et des sociétés d'information financière sur la clientèle. Based in BOULOGNE-BILLANCOURT (92100), this company of category PME shows in 2021 a revenue of 732 k€. 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 - ARTEMIS CONSULTING (SIREN 405049560)
Indicator 2021 2020 2019 2017 2016
Revenue 731 839 € 928 329 € 954 305 € 1 012 960 € 1 034 370 €
Net income 130 124 € 297 595 € 393 902 € 339 153 € 244 685 €
EBITDA 123 747 € 407 040 € 537 217 € 474 064 € 357 348 €
Net margin 17.8% 32.1% 41.3% 33.5% 23.7%

Revenue and income statement

In 2021, ARTEMIS CONSULTING achieves revenue of 732 k€. Revenue is declining over the period 2016-2021 (CAGR: -6.7%). Significant drop of -21% vs 2020. After deducting consumption (0 €), gross margin stands at 732 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 124 k€, representing 16.9% of revenue. Warning negative scissor effect: despite revenue change (-21%), EBITDA varies by -70%, reducing margin by 26.9 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 130 k€, i.e. 17.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

731 839 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

731 839 €

EBITDA (2021) ?
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

123 747 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

174 917 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

130 124 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

16.9%

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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 95%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

94.991%

Financial autonomy (2021) ?
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

21.971%

Cash flow / Revenue (2021) ?
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

10.775%

Repayment capacity (2021) ?
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

2.536

Solvency indicators evolution
ARTEMIS CONSULTING

Sector positioning

Debt ratio
94.99 2021
2019
2020
2021
Q1: 0.0
Med: 2.21
Q3: 68.01
Watch +49 pts over 3 years

In 2021, the debt ratio of ARTEMIS CONSULTING (94.99) 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
21.97% 2021
2019
2020
2021
Q1: 7.69%
Med: 34.06%
Q3: 55.21%
Average -36 pts over 3 years

In 2021, the financial autonomy of ARTEMIS CONSULTING (22.0%) 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
2.54 years 2021
2019
2020
2021
Q1: -0.03 years
Med: 0.0 years
Q3: 0.97 years
Watch +49 pts over 3 years

In 2021, the repayment capacity of ARTEMIS CONSULTING (2.54) 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 174.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 1.0x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2021) ?
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

174.055

Interest coverage (2021) ?
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

1.03

Liquidity indicators evolution
ARTEMIS CONSULTING

Sector positioning

Liquidity ratio
174.06 2021
2019
2020
2021
Q1: 118.05
Med: 187.76
Q3: 296.79
Average -28 pts over 3 years

In 2021, the liquidity ratio of ARTEMIS CONSULTING (174.06) 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.

Interest coverage
1.03x 2021
2019
2020
2021
Q1: -0.45x
Med: 0.0x
Q3: 0.43x
Excellent +14 pts over 3 years

In 2021, the interest coverage of ARTEMIS CONSULTING (1.0x) 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. Average customer payment term: 109 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 93 days. The company must finance 16 days of gap between collections and payments. WCR is negative (-63 days): operations structurally generate cash. Notable WCR improvement over the period (-227%), freeing up cash.

Operating WCR (2021) ?
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

-128 635 €

Customer credit (2021) ?
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

109 j

Supplier credit (2021) ?
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

93 j

Inventory turnover (2021) ?
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 (2021) ?
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

-63 j

WCR and payment terms evolution
ARTEMIS CONSULTING

Positioning of ARTEMIS CONSULTING in its sector

Comparison with sector Activités des agences de recouvrement de factures et des sociétés d'information financière sur la clientèle

Valuation estimate

Based on 158 transactions of similar company sales (all years), the value of ARTEMIS CONSULTING is estimated at 369 785 € (range 130 482€ - 842 757€). With an EBITDA of 123 747€, the sector multiple of 3.3x 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.

Estimated enterprise value 2021
158 transactions
130k€ 369k€ 842k€
369 785 € Range: 130 482€ - 842 757€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
123 747 € × 3.3x
Estimation 412 662 €
133 530€ - 978 839€
Revenue Multiple 30%
731 839 € × 0.36x
Estimation 260 820 €
136 329€ - 488 776€
Net Income Multiple 20%
130 124 € × 3.3x
Estimation 426 044 €
114 097€ - 1 033 526€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 158 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 (Activités des agences de recouvrement de factures et des sociétés d'information financière sur la clientèle)

Compare ARTEMIS CONSULTING with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agences de recouvrement de factures et des sociétés d'information financière sur la clientèle

Frequently asked questions about ARTEMIS CONSULTING

What is the revenue of ARTEMIS CONSULTING ?

The revenue of ARTEMIS CONSULTING in 2021 is 732 k€.

Is ARTEMIS CONSULTING profitable?

Yes, ARTEMIS CONSULTING generated a net profit of 130 k€ in 2021.

Where is the headquarters of ARTEMIS CONSULTING ?

The headquarters of ARTEMIS CONSULTING is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.

Where to find the tax return of ARTEMIS CONSULTING ?

The tax return of ARTEMIS CONSULTING 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 ARTEMIS CONSULTING operate?

ARTEMIS CONSULTING operates in the sector Activités des agences de recouvrement de factures et des sociétés d'information financière sur la clientèle (NAF code 82.91Z). See the 'Sector positioning' section above to compare the company with its competitors.