Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2005-07-13 (20 years)Status: ActiveBusiness sector: Autres commerces de détail spécialisés diversLocation: CHERBOURG-EN-COTENTIN (50100), Manche
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
CREART : revenue, balance sheet and financial ratios
CREART is a French company
founded 20 years ago,
specialized in the sector Autres commerces de détail spécialisés divers.
Based in CHERBOURG-EN-COTENTIN (50100),
this company of category PME
shows in 2022 a revenue of 782 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, CREART generates positive net income of 31 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 12 k€ -> 31 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
31 448 €
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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 41%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 55%. 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
41.485%
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
55.422%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
79.526
60.501
51.897
79.066
53.145
45.797
39.371
50.328
41.485
Financial autonomy
37.5
45.255
49.413
39.411
44.412
47.059
48.897
47.281
55.422
Repayment capacity
None
None
None
None
None
7.212
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
2.05%
None%
None%
None%
Sector positioning
Debt ratio
41.482025
2023
2024
2025
Q1: 2.28
Med: 17.74
Q3: 58.59
Average+5 pts over 3 years
In 2025, the debt ratio of CREART (41.48) 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
55.42%2025
2023
2024
2025
Q1: 14.96%
Med: 44.15%
Q3: 66.96%
Good-5 pts over 3 years
In 2025, the financial autonomy of CREART (55.4%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 310.89. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
310.893
Liquidity indicators evolution CREART
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
214.015
248.797
278.214
259.176
232.298
224.179
215.752
237.127
310.893
Interest coverage
None
None
None
None
None
4.502
None
None
None
Sector positioning
Liquidity ratio
310.892025
2023
2024
2025
Q1: 146.99
Med: 244.87
Q3: 415.18
Good+13 pts over 3 years
In 2025, the liquidity ratio of CREART (310.89) 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.
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 CREART
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
0 €
0 €
0 €
0 €
0 €
219 116 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
113
0
0
0
Customer payment term (days)
0
0
0
0
0
7
0
0
0
Supplier payment term (days)
0
0
0
0
0
69
0
0
0
Positioning of CREART in its sector
Comparison with sector Autres commerces de détail spécialisés divers
Valuation estimate
Based on 83 transactions of similar company sales
in 2025,
the value of CREART is estimated at
116 465 €
(range 44 002€ - 171 580€).
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 value2025
83 tx
44k€116k€171k€
116 465 €Range: 44 002€ - 171 580€
NAF 5 année 2025
Valuation method used
Net Income Multiple
31 448 €
×
3.7x
=116 465 €
Range: 44 002€ - 171 580€
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 83 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 (Autres commerces de détail spécialisés divers)
Compare CREART with other companies in the same sector:
Yes, CREART generated a net profit of 31 k€ in 2025.
Where is the headquarters of CREART ?
The headquarters of CREART is located in CHERBOURG-EN-COTENTIN (50100), in the department Manche.
Where to find the tax return of CREART ?
The tax return of CREART 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 CREART operate?
CREART operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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