ARTS ET CHEMINEES : revenue, balance sheet and financial ratios

ARTS ET CHEMINEES is a French company founded 18 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in SAINT-AMAND-LES-EAUX (59230), this company of category PME shows in 2022 a revenue of 362 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - ARTS ET CHEMINEES (SIREN 501769434)
Indicator 2022 2021 2020 2019 2018 2016
Revenue 361 669 € 275 303 € 223 614 € 243 915 € 298 280 € 360 347 €
Net income 8 820 € 5 442 € 1 703 € 6 542 € 7 485 € 15 006 €
EBITDA 14 182 € 16 333 € -3 588 € 21 204 € 5 456 € 27 871 €
Net margin 2.4% 2.0% 0.8% 2.7% 2.5% 4.2%

Revenue and income statement

In 2022, ARTS ET CHEMINEES achieves revenue of 362 k€. Revenue is growing positively over 6 years (CAGR: +0.1%). Vs 2021, growth of +31% (275 k€ -> 362 k€). After deducting consumption (153 k€), gross margin stands at 208 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14 k€, representing 3.9% of revenue. Warning negative scissor effect: despite revenue change (+31%), EBITDA varies by -13%, reducing margin by 2.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 2.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

361 669 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

208 394 €

EBITDA (2022) ?
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

14 182 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

9 787 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

8 820 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.9%

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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 136%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 43%. 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 6.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

136.242%

Financial autonomy (2022) ?
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

42.999%

Cash flow / Revenue (2022) ?
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

3.668%

Repayment capacity (2022) ?
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

6.095

Asset age ratio (2022) ?
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

25.1%

Solvency indicators evolution
ARTS ET CHEMINEES

Sector positioning

Debt ratio
136.24 2022
2020
2021
2022
Q1: 1.95
Med: 35.68
Q3: 117.57
Average

In 2022, the debt ratio of ARTS ET CHEMINEES (136.24) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
43.0% 2022
2020
2021
2022
Q1: 12.28%
Med: 33.97%
Q3: 56.1%
Good -15 pts over 3 years

In 2022, the financial autonomy of ARTS ET CHEMINEES (43.0%) 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.

Repayment capacity
6.09 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.63 years
Q3: 3.56 years
Watch

In 2022, the repayment capacity of ARTS ET CHEMINEES (6.09) 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 277.03. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2022) ?
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

277.029

Interest coverage (2022) ?
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

0.543

Liquidity indicators evolution
ARTS ET CHEMINEES

Sector positioning

Liquidity ratio
277.03 2022
2020
2021
2022
Q1: 136.62
Med: 210.81
Q3: 345.11
Good -13 pts over 3 years

In 2022, the liquidity ratio of ARTS ET CHEMINEES (277.03) 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
0.54x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.47x
Q3: 3.46x
Good +26 pts over 3 years

In 2022, the interest coverage of ARTS ET CHEMINEES (0.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 67 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. The company must finance 25 days of gap between collections and payments. Inventory turnover is 48 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 81 days of revenue, i.e. 82 k€ to permanently finance. Over 2016-2022, WCR increased by +75%, requiring additional financing.

Operating WCR (2022) ?
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

81 784 €

Customer credit (2022) ?
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

67 j

Supplier credit (2022) ?
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

42 j

Inventory turnover (2022) ?
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

48 j

WCR in days of revenue (2022) ?
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

81 j

WCR and payment terms evolution
ARTS ET CHEMINEES

Positioning of ARTS ET CHEMINEES in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 61 transactions of similar company sales in 2022, the value of ARTS ET CHEMINEES is estimated at 52 239 € (range 22 310€ - 88 624€). With an EBITDA of 14 182€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.27x (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 2022
61 tx
22k€ 52k€ 88k€
52 239 € Range: 22 310€ - 88 624€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
14 182 € × 2.4x
Estimation 33 870 €
11 657€ - 70 976€
Revenue Multiple 30%
361 669 € × 0.27x
Estimation 97 524 €
47 444€ - 137 500€
Net Income Multiple 20%
8 820 € × 3.4x
Estimation 30 235 €
11 243€ - 59 431€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 détail d'autres équipements du foyer)

Compare ARTS ET CHEMINEES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about ARTS ET CHEMINEES

What is the revenue of ARTS ET CHEMINEES ?

The revenue of ARTS ET CHEMINEES in 2022 is 362 k€.

Is ARTS ET CHEMINEES profitable?

Yes, ARTS ET CHEMINEES generated a net profit of 9 k€ in 2022.

Where is the headquarters of ARTS ET CHEMINEES ?

The headquarters of ARTS ET CHEMINEES is located in SAINT-AMAND-LES-EAUX (59230), in the department Nord.

Where to find the tax return of ARTS ET CHEMINEES ?

The tax return of ARTS ET CHEMINEES 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 ARTS ET CHEMINEES operate?

ARTS ET CHEMINEES operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.