ARTOMAS EURL : revenue, balance sheet and financial ratios

ARTOMAS EURL is a French company founded 18 years ago, specialized in the sector Autres activités de soutien aux entreprises n.c.a.. Based in SAINT-DENIS-LES-BOURG (01000), this company of category PME shows in 2021 a revenue of 143 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

Financial history - ARTOMAS EURL (SIREN 501916316)
Indicator 2021 2020
Revenue 142 833 € 155 833 €
Net income 13 779 € 36 500 €
EBITDA 16 595 € 42 467 €
Net margin 9.6% 23.4%

Revenue and income statement

In 2021, ARTOMAS EURL achieves revenue of 143 k€. Slight decline of -8% vs 2020. After deducting consumption (0 €), gross margin stands at 143 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 17 k€, representing 11.6% of revenue. Warning negative scissor effect: despite revenue change (-8%), EBITDA varies by -61%, reducing margin by 15.6 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 14 k€, i.e. 9.6% 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

142 833 €

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

142 833 €

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

16 595 €

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

16 598 €

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

13 779 €

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

11.6%

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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 5%. 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 85%. 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 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

4.867%

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

84.992%

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

9.647%

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

1.545

Solvency indicators evolution
ARTOMAS EURL

Sector positioning

Debt ratio
4.87 2021
2020
2021
Q1: 0.0
Med: 6.21
Q3: 69.03
Good -6 pts over 2 years

In 2021, the debt ratio of ARTOMAS EURL (4.87) 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
84.99% 2021
2020
2021
Q1: 6.21%
Med: 33.6%
Q3: 66.27%
Excellent

In 2021, the financial autonomy of ARTOMAS EURL (85.0%) 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.

Repayment capacity
1.54 years 2021
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.51 years
Average

In 2021, the repayment capacity of ARTOMAS EURL (1.54) 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 249.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

249.247

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

0.0

Liquidity indicators evolution
ARTOMAS EURL

Sector positioning

Liquidity ratio
249.25 2021
2020
2021
Q1: 120.14
Med: 209.97
Q3: 475.96
Good -11 pts over 2 years

In 2021, the liquidity ratio of ARTOMAS EURL (249.25) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2021
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.56x
Average

In 2021, the interest coverage of ARTOMAS EURL (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) 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: 19 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Overall, WCR represents 43 days of revenue, i.e. 17 k€ to permanently finance.

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

17 000 €

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

0 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

19 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

43 j

WCR and payment terms evolution
ARTOMAS EURL

Positioning of ARTOMAS EURL in its sector

Comparison with sector Autres activités de soutien aux entreprises n.c.a.

Valuation estimate

Based on 131 transactions of similar company sales (all years), the value of ARTOMAS EURL is estimated at 64 658 € (range 22 448€ - 125 009€). With an EBITDA of 16 595€, the sector multiple of 4.8x 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
131 transactions
22k€ 64k€ 125k€
64 658 € Range: 22 448€ - 125 009€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
16 595 € × 4.8x
Estimation 80 483 €
24 167€ - 138 454€
Revenue Multiple 30%
142 833 € × 0.36x
Estimation 50 936 €
25 440€ - 96 278€
Net Income Multiple 20%
13 779 € × 3.3x
Estimation 45 680 €
13 666€ - 134 495€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 (Autres activités de soutien aux entreprises n.c.a.)

Compare ARTOMAS EURL with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités de soutien aux entreprises n.c.a.

Frequently asked questions about ARTOMAS EURL

What is the revenue of ARTOMAS EURL ?

The revenue of ARTOMAS EURL in 2021 is 143 k€.

Is ARTOMAS EURL profitable?

Yes, ARTOMAS EURL generated a net profit of 14 k€ in 2021.

Where is the headquarters of ARTOMAS EURL ?

The headquarters of ARTOMAS EURL is located in SAINT-DENIS-LES-BOURG (01000), in the department Ain.

Where to find the tax return of ARTOMAS EURL ?

The tax return of ARTOMAS EURL 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 ARTOMAS EURL operate?

ARTOMAS EURL operates in the sector Autres activités de soutien aux entreprises n.c.a. (NAF code 82.99Z). See the 'Sector positioning' section above to compare the company with its competitors.