SIREN : 015650393
ARTS DE VIVRE is a French company founded 70 years ago, specialized in the sector Activités des sociétés holding. Based in QUETIGNY (21800), this company of category PME shows in 2022 a revenue of 412 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 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 412 362 € | 389 269 € | 396 818 € | 537 967 € | 587 500 € | 535 453 € | 513 253 € |
| Net income | 13 872 € | 688 229 € | -235 765 € | 1 118 784 € | 671 220 € | 490 246 € | 58 582 € |
| EBITDA | 88 687 € | 109 043 € | 133 479 € | 154 634 € | 231 724 € | 182 465 € | 165 404 € |
| Net margin | 3.4% | 176.8% | -59.4% | 208.0% | 114.3% | 91.6% | 11.4% |
In 2022, ARTS DE VIVRE achieves revenue of 412 k€. Activity remains stable over the period (CAGR: -3.6%). Vs 2021: +6%. After deducting consumption (0 €), gross margin stands at 412 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 89 k€, representing 21.5% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -19%, reducing margin by 6.5 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 14 k€, i.e. 3.4% of revenue. This profit can be retained or distributed to shareholders.
412 362 €
412 362 €
88 687 €
40 067 €
13 872 €
21.5%
The debt ratio (= Financial debt / Equity x 100) stands at 39%. Debt remains under control: the company retains capacity to raise new debt if needed. 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 20.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 15.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
38.826%
69.086%
15.155%
19.966
40.8%
In 2022, the debt ratio of ARTS DE VIVRE (38.83) 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 2022, the financial autonomy of ARTS DE VIVRE (69.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2022, the repayment capacity of ARTS DE VIVRE (19.97) 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 1545.88. 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 24.1x. Operating income very largely covers interest expenses: high safety margin.
1545.876
24.134
In 2022, the liquidity ratio of ARTS DE VIVRE (1545.88) 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.
In 2022, the interest coverage of ARTS DE VIVRE (24.1x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 95 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Overall, WCR represents 490 days of revenue, i.e. 561 k€ to permanently finance. Over 2016-2022, WCR increased by +384%, requiring additional financing.
561 019 €
58 j
95 j
0 j
490 j
Based on 70 transactions of similar company sales
in 2022,
the value of ARTS DE VIVRE is estimated at
200 215 €
(range 93 067€ - 512 182€).
With an EBITDA of 88 687€, the sector multiple of 2.4x is applied.
The price/revenue ratio is 0.67x
(in line with sector norms).
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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 70 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 ARTS DE VIVRE with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of ARTS DE VIVRE in 2022 is 412 k€.
Yes, ARTS DE VIVRE generated a net profit of 14 k€ in 2022.
The headquarters of ARTS DE VIVRE is located in QUETIGNY (21800), in the department Cote-d'Or.
The tax return of ARTS DE VIVRE 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).
ARTS DE VIVRE operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.