SIREN : 383930542
ARTY is a French company founded 34 years ago, specialized in the sector Supermarchés. Based in ARTENAY (45410), this company of category PME shows in 2024 a revenue of 26.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 26 890 332 € | 28 211 551 € | 26 822 319 € | 22 211 759 € | 21 178 341 € | 21 803 648 € | 21 344 312 € | 18 275 412 € | 16 308 355 € |
| Net income | 334 063 € | 361 030 € | 307 058 € | 203 013 € | 308 455 € | 156 282 € | 117 967 € | 204 739 € | 182 085 € |
| EBITDA | 444 063 € | 518 940 € | 449 461 € | 335 857 € | 519 821 € | 231 936 € | 274 614 € | 278 246 € | 374 217 € |
| Net margin | 1.2% | 1.3% | 1.1% | 0.9% | 1.5% | 0.7% | 0.6% | 1.1% | 1.1% |
In 2024, ARTY achieves revenue of 26.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.5%. Slight decline of -5% vs 2023. After deducting consumption (23.4 M€), gross margin stands at 3.5 M€, i.e. a rate of 13%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 444 k€, representing 1.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 334 k€, i.e. 1.2% of revenue. This profit can be retained or distributed to shareholders.
26 890 332 €
3 495 737 €
444 063 €
390 018 €
334 063 €
1.7%
The debt ratio (= Financial debt / Equity x 100) stands at 96%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
96.225%
26.373%
1.486%
1.918
32.0%
In 2024, the debt ratio of ARTY (96.22) 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 2024, the financial autonomy of ARTY (26.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of ARTY (1.92) 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 114.34. 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 4.8x. Financial charges are adequately covered by operations.
114.342
4.847
In 2024, the liquidity ratio of ARTY (114.34) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of ARTY (4.8x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 18 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2016-2024, WCR increased by +22%, requiring additional financing.
1 324 349 €
5 j
17 j
13 j
18 j
Based on 551 transactions of similar company sales in 2024, the value of ARTY is estimated at 3 293 741 € (range 1 549 886€ - 6 521 327€). With an EBITDA of 444 063€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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.
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This estimate is based on the analysis of 551 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 ARTY with other companies in the same sector:
The revenue of ARTY in 2024 is 26.9 M€.
Yes, ARTY generated a net profit of 334 k€ in 2024.
The headquarters of ARTY is located in ARTENAY (45410), in the department Loiret.
The tax return of ARTY 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).
ARTY operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.