Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2005-10-01 (20 years)Status: ActiveBusiness sector: Formation continue d'adultesLocation: LANGOUET (35630), Ille-et-Vilaine
ARTWAI : revenue, balance sheet and financial ratios
ARTWAI is a French company
founded 20 years ago,
specialized in the sector Formation continue d'adultes.
Based in LANGOUET (35630),
this company of category PME
shows in 2021 a revenue of 907 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, ARTWAI generates positive net income of 48 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 87 k€ -> 48 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
47 538 €
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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
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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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 14%. 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 65%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
13.628%
Financial autonomy (2025)
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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
65.258%
Solvency indicators evolution ARTWAI
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2023
2025
Debt ratio
0.27
0.188
0.135
44.191
40.114
32.246
13.628
Financial autonomy
49.21
68.973
81.729
57.911
56.848
57.948
65.258
Repayment capacity
0.009
0.004
0.017
12.182
7.787
None
None
Cash flow / Revenue
6.49%
15.577%
4.701%
2.306%
3.309%
None%
None%
Sector positioning
Debt ratio
13.632025
2021
2023
2025
Q1: 0.0
Med: 4.1
Q3: 39.26
Average-8 pts over 3 years
In 2025, the debt ratio of ARTWAI (13.63) 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
65.26%2025
2021
2023
2025
Q1: 1.95%
Med: 30.49%
Q3: 62.39%
Excellent
In 2025, the financial autonomy of ARTWAI (65.3%) 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
7.79 years2021
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 0.96 years
Watch
In 2021, the repayment capacity of ARTWAI (7.79) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2025)
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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
0 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 ARTWAI
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2023
2025
Operating WCR
203 696 €
110 654 €
199 828 €
121 425 €
105 257 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
Customer payment term (days)
82
59
68
73
84
0
0
Supplier payment term (days)
61
26
31
35
37
0
0
Positioning of ARTWAI in its sector
Comparison with sector Formation continue d'adultes
Valuation estimate
Based on 134 transactions of similar company sales
(all years),
the value of ARTWAI is estimated at
139 617 €
(range 52 088€ - 755 050€).
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 value2025
134 transactions
52k€139k€755k€
139 617 €Range: 52 088€ - 755 050€
NAF 5 all-time
Valuation method used
Net Income Multiple
47 538 €
×
2.9x
=139 617 €
Range: 52 088€ - 755 051€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 134 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 (Formation continue d'adultes)
Compare ARTWAI with other companies in the same sector:
Yes, ARTWAI generated a net profit of 48 k€ in 2025.
Where is the headquarters of ARTWAI ?
The headquarters of ARTWAI is located in LANGOUET (35630), in the department Ille-et-Vilaine.
Where to find the tax return of ARTWAI ?
The tax return of ARTWAI 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 ARTWAI operate?
ARTWAI operates in the sector Formation continue d'adultes (NAF code 85.59A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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