Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

FINE ARTS SELECTION : revenue, balance sheet and financial ratios

FINE ARTS SELECTION is a French company founded 12 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in ARCACHON (33120), this company of category PME shows in 2023 a net income positive of 169 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 - FINE ARTS SELECTION (SIREN 799539937)
Indicator 2023 2022
Revenue N/C N/C
Net income 168 775 € 398 878 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2023, FINE ARTS SELECTION generates positive net income of 169 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2023: 399 k€ -> 169 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

168 775 €

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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 26%. 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 75%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

25.651%

Financial autonomy (2023) ?
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

75.393%

Asset age ratio (2023) ?
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

73.6%

Solvency indicators evolution
FINE ARTS SELECTION

Sector positioning

Debt ratio
25.65 2023
2022
2023
Q1: 0.03
Med: 18.67
Q3: 75.45
Average +14 pts over 2 years

In 2023, the debt ratio of FINE ARTS SELECTION (25.65) 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
75.39% 2023
2022
2023
Q1: 4.17%
Med: 30.41%
Q3: 56.54%
Excellent

In 2023, the financial autonomy of FINE ARTS SELECTION (75.4%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1373.67. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

1373.673

Liquidity indicators evolution
FINE ARTS SELECTION

Sector positioning

Liquidity ratio
1373.67 2023
2022
2023
Q1: 132.02
Med: 227.72
Q3: 418.09
Excellent

In 2023, the liquidity ratio of FINE ARTS SELECTION (1373.67) 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.

Positioning of FINE ARTS SELECTION in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 100 transactions of similar company sales in 2023, the value of FINE ARTS SELECTION is estimated at 704 567 € (range 338 524€ - 1 601 280€). 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 2023
100 transactions
338k€ 704k€ 1601k€
704 567 € Range: 338 524€ - 1 601 280€
NAF 5 année 2023

Valuation method used

Net Income Multiple
168 775 € × 4.2x = 704 568 €
Range: 338 525€ - 1 601 281€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 100 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 FINE ARTS SELECTION with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about FINE ARTS SELECTION

What is the revenue of FINE ARTS SELECTION ?

The revenue of FINE ARTS SELECTION is not publicly disclosed (confidential accounts filed with INPI).

Is FINE ARTS SELECTION profitable?

Yes, FINE ARTS SELECTION generated a net profit of 169 k€ in 2023.

Where is the headquarters of FINE ARTS SELECTION ?

The headquarters of FINE ARTS SELECTION is located in ARCACHON (33120), in the department Gironde.

Where to find the tax return of FINE ARTS SELECTION ?

The tax return of FINE ARTS SELECTION 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 FINE ARTS SELECTION operate?

FINE ARTS SELECTION 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.