ARTS GRAPHIQUES : revenue, balance sheet and financial ratios

ARTS GRAPHIQUES is a French company founded 27 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in PARIS (75001), this company of category PME shows in 2024 a revenue of 3.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Fragile

Signal structurel : résultat d'exploitation insuffisant pour couvrir les intérêts.

In summary, ARTS GRAPHIQUES is currently loss-making, which weighs on its accounts. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - ARTS GRAPHIQUES (SIREN 421875550)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 281 304 € N/C 6 534 877 € 6 644 303 € 5 670 611 € 4 732 357 € 5 039 501 € 7 140 730 € 10 772 551 €
Net income -70 422 € 32 947 € 547 241 € 1 066 703 € 452 633 € 911 985 € 816 122 € 1 049 373 € 847 716 €
EBITDA 178 439 € N/C 684 755 € 1 263 817 € 758 655 € 1 665 176 € 1 339 512 € 1 739 077 € 1 223 259 €
Net margin -2.1% N/C 8.4% 16.1% 8.0% 19.3% 16.2% 14.7% 7.9%

Revenue and income statement

In 2024, ARTS GRAPHIQUES achieves revenue of 3.3 M€. Revenue is declining over the period 2019-2024 (CAGR: -7.1%). After deducting consumption (1.4 M€), gross margin stands at 1.9 M€, i.e. a rate of 59%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 178 k€, representing 5.4% of revenue. This ratio is more favorable than the sector median (3.4%). Net income is negative at -70 k€ (-2.1% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 281 304 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 931 041 €

EBITDA (2024) ?
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

178 439 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-63 396 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-70 422 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.4%

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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 ratio is more favorable than the sector median (12.9%). Financial autonomy (= Equity / Total assets x 100) reaches 72%. Compared with its sector, this ratio places the company among the best positioned (sector median: 39.9%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. This ratio is more favorable than the sector median (0.3 years). Cash flow represents 11.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.7%).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

5.07%

Financial autonomy (2024) ?
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

72.0%

Cash flow / Revenue (2024) ?
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

11.75%

Repayment capacity (2024) ?
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

0.88

Asset age ratio (2024) ?
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

14.8%

Solvency indicators evolution
ARTS GRAPHIQUES

Sector positioning

Debt ratio
5.07% 2024
Q1: 0.14%
Med: 12.91%
Q3: 52.25%
Good +10 pts over 3 years

In 2024, the debt ratio of ARTS GRAPHIQUES (5.1%) 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
72.0% 2024
Q1: 13.91%
Med: 39.94%
Q3: 61.79%
Excellent

In 2024, the financial autonomy of ARTS GRAPHIQUES (72.0%) 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
0.04 years 2022
Q1: 0.0 years
Med: 0.31 years
Q3: 2.53 years
Good

In 2022, the repayment capacity of ARTS GRAPHIQUES (0.04) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 4.88. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.3). The interest coverage ratio (= EBIT / Interest expenses) is 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
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

4.88

Interest coverage (2024) ?
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

0.01

Liquidity indicators evolution
ARTS GRAPHIQUES

Sector positioning

Liquidity ratio
4.88 2024
Q1: 1.44
Med: 2.32
Q3: 4.06
Excellent +8 pts over 3 years

In 2024, the liquidity ratio of ARTS GRAPHIQUES (4.88) 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
0.01x 2024
Q1: 0.0x
Med: 0.28x
Q3: 6.68x
Average

In 2024, the interest coverage of ARTS GRAPHIQUES (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: 73 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 193 days. Excellent situation: suppliers finance 120 days of the operating cycle (retail model). Inventory turnover is 51 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 658 days of revenue, i.e. 6.0 M€ to permanently finance. Between 2020 and 2024, WCR worsened by 277 days of revenue, signaling an increased financing need.

Operating WCR (2024) ?
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

6 000 816 €

Customer credit (2024) ?
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

73 j

Supplier credit (2024) ?
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

193 j

Inventory turnover (2024) ?
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

51 j

WCR in days of revenue (2024) ?
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

658 j

WCR and payment terms evolution
ARTS GRAPHIQUES

Positioning of ARTS GRAPHIQUES in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of ARTS GRAPHIQUES is estimated at 526 091 € (range 238 245€ - 1 417 225€). With an EBITDA of 178 439€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (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 2024
145 transactions
238k€ 526k€ 1417k€
526 091 € Range: 238 245€ - 1 417 225€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
178 439 € × 2.6x
Estimation 465 068 €
169 189€ - 1 307 283€
Revenue Multiple 30%
3 281 304 € × 0.19x
Estimation 627 799 €
353 341€ - 1 600 464€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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 gros (commerce interentreprises) d'autres biens domestiques )

Compare ARTS GRAPHIQUES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Top companies in Commerce de gros (commerce interentreprises) d'autres biens domestiques

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques :

Top companies in Paris

Largest companies by revenue in the department Paris:

Voir le classement complet du département Paris

Frequently asked questions about ARTS GRAPHIQUES

What is the revenue of ARTS GRAPHIQUES ?

The revenue of ARTS GRAPHIQUES in 2024 is 3.3 M€.

Is ARTS GRAPHIQUES profitable?

ARTS GRAPHIQUES recorded a net loss in 2024.

Where is the headquarters of ARTS GRAPHIQUES ?

The headquarters of ARTS GRAPHIQUES is located in PARIS (75001), in the department Paris.

Where to find the tax return of ARTS GRAPHIQUES ?

The tax return of ARTS GRAPHIQUES 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 GRAPHIQUES operate?

ARTS GRAPHIQUES operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.