Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2010-10-05 (15 years)Status: ActiveBusiness sector: CoiffureLocation: DIVONNE-LES-BAINS (01220), Ain
ART'IF : revenue, balance sheet and financial ratios
ART'IF is a French company
founded 15 years ago,
specialized in the sector Coiffure.
Based in DIVONNE-LES-BAINS (01220),
this company of category PME
shows in 2023 a revenue of 319 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, ART'IF records a net loss of 0 €. This deficit will reduce equity on the balance sheet. Change over 2017-2023: 14 k€ -> 0 €.
Loading income statement...
Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 4%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
3.518%
Financial autonomy (2025)
?
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
2.961%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
80.331
52.847
38.072
36.08
22.586
11.708
6.566
6.081
3.518
Financial autonomy
37.647
28.356
23.627
22.332
15.684
8.831
5.328
4.941
2.961
Repayment capacity
2.23
1.773
1.15
2.384
0.813
1.075
0.499
None
None
Cash flow / Revenue
9.566%
9.794%
15.667%
9.563%
20.307%
6.909%
9.138%
None%
None%
Sector positioning
Debt ratio
3.522025
2023
2024
2025
Q1: 0.09
Med: 6.72
Q3: 37.49
Good-12 pts over 3 years
In 2025, the debt ratio of ART'IF (3.52) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
2.96%2025
2023
2024
2025
Q1: 2.38%
Med: 25.19%
Q3: 65.07%
Average-6 pts over 3 years
In 2025, the financial autonomy of ART'IF (3.0%) 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
0.5 years2023
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.55 years
Average
In 2023, the repayment capacity of ART'IF (0.50) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 336.77. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
336.77
Liquidity indicators evolution ART'IF
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
95.061
129.49
97.589
157.405
235.803
231.517
314.539
328.152
336.77
Interest coverage
7.625
4.674
4.701
8.636
2.562
5.626
2.817
None
None
Sector positioning
Liquidity ratio
336.772025
2023
2024
2025
Q1: 72.01
Med: 149.84
Q3: 288.4
Excellent
In 2025, the liquidity ratio of ART'IF (336.77) 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.
Interest coverage
2.82x2023
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.31x
Excellent
In 2023, the interest coverage of ART'IF (2.8x) 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 171 days. Excellent situation: suppliers finance 171 days of the operating cycle (retail model).
Operating WCR (2025)
?
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 (2025)
?
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 (2025)
?
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
171 j
Inventory turnover (2025)
?
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'IF
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
-27 639 €
-15 267 €
-24 177 €
-20 632 €
-14 696 €
-18 681 €
-14 614 €
0 €
0 €
Inventory turnover (days)
16
20
17
22
28
23
22
0
0
Customer payment term (days)
0
0
0
0
0
0
0
0
0
Supplier payment term (days)
43
50
50
43
39
37
13
158
171
Positioning of ART'IF in its sector
Comparison with sector Coiffure
Similar companies (Coiffure)
Compare ART'IF with other companies in the same sector:
Yes, ART'IF generated a net profit of 13 k€ in 2023.
Where is the headquarters of ART'IF ?
The headquarters of ART'IF is located in DIVONNE-LES-BAINS (01220), in the department Ain.
Where to find the tax return of ART'IF ?
The tax return of ART'IF 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'IF operate?
ART'IF operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
Rotate your phone to landscape mode to view the chart