COMMUNICATION ET ARTS GRAPHIQUES : revenue, balance sheet and financial ratios

COMMUNICATION ET ARTS GRAPHIQUES is a French company founded 58 years ago, specialized in the sector Activités de pré-presse . Based in PARIS 11 (75011), this company of category PME shows in 2021 a revenue of 387 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - COMMUNICATION ET ARTS GRAPHIQUES (SIREN 682014303)
Indicator 2021 2020 2019 2018
Revenue 386 639 € 416 229 € 440 474 € 549 436 €
Net income 6 437 € 4 657 € -9 771 € 17 167 €
EBITDA 6 879 € 4 854 € -9 849 € 13 315 €
Net margin 1.7% 1.1% -2.2% 3.1%

Revenue and income statement

In 2021, COMMUNICATION ET ARTS GRAPHIQUES achieves revenue of 387 k€. Revenue is declining over the period 2018-2021 (CAGR: -11.1%). Slight decline of -7% vs 2020. After deducting consumption (4 k€), gross margin stands at 382 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 7 k€, representing 1.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 1.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

386 639 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

382 258 €

EBITDA (2021) ?
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

6 879 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

6 672 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

6 437 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.8%

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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 4%. 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 61%. 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 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

3.676%

Financial autonomy (2021) ?
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

60.592%

Cash flow / Revenue (2021) ?
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

1.696%

Repayment capacity (2021) ?
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

0.457

Solvency indicators evolution
COMMUNICATION ET ARTS GRAPHIQUES

Sector positioning

Debt ratio
3.68 2021
2019
2020
2021
Q1: 1.0
Med: 26.01
Q3: 91.05
Good

In 2021, the debt ratio of COMMUNICATION ET ARTS GRA... (3.68) 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
60.59% 2021
2019
2020
2021
Q1: 14.2%
Med: 36.93%
Q3: 58.28%
Excellent

In 2021, the financial autonomy of COMMUNICATION ET ARTS GRA... (60.6%) 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
0.46 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.29 years
Q3: 2.16 years
Average +27 pts over 3 years

In 2021, the repayment capacity of COMMUNICATION ET ARTS GRA... (0.46) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 254.40. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

254.4

Interest coverage (2021) ?
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

0.0

Liquidity indicators evolution
COMMUNICATION ET ARTS GRAPHIQUES

Sector positioning

Liquidity ratio
254.4 2021
2019
2020
2021
Q1: 153.11
Med: 229.44
Q3: 378.9
Good -21 pts over 3 years

In 2021, the liquidity ratio of COMMUNICATION ET ARTS GRA... (254.40) 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
0.0x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.7x
Average

In 2021, the interest coverage of COMMUNICATION ET ARTS GRA... (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: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8 days. The company must finance 25 days of gap between collections and payments. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 4 days of revenue, i.e. 4 k€ to permanently finance. Notable WCR improvement over the period (-32%), freeing up cash.

Operating WCR (2021) ?
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

4 326 €

Customer credit (2021) ?
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

33 j

Supplier credit (2021) ?
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

8 j

Inventory turnover (2021) ?
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

4 j

WCR in days of revenue (2021) ?
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

4 j

WCR and payment terms evolution
COMMUNICATION ET ARTS GRAPHIQUES

Positioning of COMMUNICATION ET ARTS GRAPHIQUES in its sector

Comparison with sector Activités de pré-presse

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (29 transactions). This range of 18 186€ to 64 890€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
18k€ 36k€ 64k€
36 281 € Range: 18 186€ - 64 890€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 29 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 (Activités de pré-presse )

Compare COMMUNICATION ET ARTS GRAPHIQUES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de pré-presse

Frequently asked questions about COMMUNICATION ET ARTS GRAPHIQUES

What is the revenue of COMMUNICATION ET ARTS GRAPHIQUES ?

The revenue of COMMUNICATION ET ARTS GRAPHIQUES in 2021 is 387 k€.

Is COMMUNICATION ET ARTS GRAPHIQUES profitable?

Yes, COMMUNICATION ET ARTS GRAPHIQUES generated a net profit of 6 k€ in 2021.

Where is the headquarters of COMMUNICATION ET ARTS GRAPHIQUES ?

The headquarters of COMMUNICATION ET ARTS GRAPHIQUES is located in PARIS 11 (75011), in the department Paris.

Where to find the tax return of COMMUNICATION ET ARTS GRAPHIQUES ?

The tax return of COMMUNICATION ET 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 COMMUNICATION ET ARTS GRAPHIQUES operate?

COMMUNICATION ET ARTS GRAPHIQUES operates in the sector Activités de pré-presse (NAF code 18.13Z). See the 'Sector positioning' section above to compare the company with its competitors.