F.L. ART ET PATRIMOINE : revenue, balance sheet and financial ratios

F.L. ART ET PATRIMOINE is a French company founded 23 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in PARIS (75005), this company of category PME shows in 2021 a revenue of 162 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 - F.L. ART ET PATRIMOINE (SIREN 442690764)
Indicator 2024 2023 2022 2021 2018 2017 2016 2015
Revenue N/C N/C N/C 161 584 € N/C 160 617 € 164 019 € 130 771 €
Net income 73 185 € 2 070 770 € -3 308 221 € 3 320 705 € -2 617 952 € 864 791 € -257 544 € 1 555 137 €
EBITDA N/C N/C N/C -141 484 € N/C -102 636 € -182 088 € -306 833 €
Net margin N/C N/C N/C 2055.1% N/C 538.4% -157.0% 1189.2%

Revenue and income statement

In 2024, F.L. ART ET PATRIMOINE generates positive net income of 73 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 1.6 M€ -> 73 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

73 185 €

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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 0%. 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 99%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.054%

Financial autonomy (2024) ?
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

99.201%

Asset age ratio (2024) ?
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

92.1%

Solvency indicators evolution
F.L. ART ET PATRIMOINE

Sector positioning

Debt ratio
0.05 2024
2022
2023
2024
Q1: 0.01
Med: 13.69
Q3: 116.56
Good -50 pts over 3 years

In 2024, the debt ratio of F.L. ART ET PATRIMOINE (0.05) 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
99.2% 2024
2022
2023
2024
Q1: 13.95%
Med: 55.8%
Q3: 90.35%
Excellent +50 pts over 3 years

In 2024, the financial autonomy of F.L. ART ET PATRIMOINE (99.2%) 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 8448.49. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

8448.489

Liquidity indicators evolution
F.L. ART ET PATRIMOINE

Sector positioning

Liquidity ratio
8448.49 2024
2022
2023
2024
Q1: 132.35
Med: 897.73
Q3: 5412.13
Excellent

In 2024, the liquidity ratio of F.L. ART ET PATRIMOINE (8448.49) 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.

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 (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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
F.L. ART ET PATRIMOINE

Positioning of F.L. ART ET PATRIMOINE in its sector

Comparison with sector Fonds de placement et entités financières similaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (26 transactions). This range of 205 552€ to 1 418 222€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
205k€ 949k€ 1418k€
949 776 € Range: 205 552€ - 1 418 222€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 26 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 (Fonds de placement et entités financières similaires)

Compare F.L. ART ET PATRIMOINE with other companies in the same sector:

Voir toutes les statistiques du secteur Fonds de placement et entités financières similaires

Frequently asked questions about F.L. ART ET PATRIMOINE

What is the revenue of F.L. ART ET PATRIMOINE ?

The revenue of F.L. ART ET PATRIMOINE in 2021 is 162 k€.

Is F.L. ART ET PATRIMOINE profitable?

Yes, F.L. ART ET PATRIMOINE generated a net profit of 73 k€ in 2024.

Where is the headquarters of F.L. ART ET PATRIMOINE ?

The headquarters of F.L. ART ET PATRIMOINE is located in PARIS (75005), in the department Paris.

Where to find the tax return of F.L. ART ET PATRIMOINE ?

The tax return of F.L. ART ET PATRIMOINE 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 F.L. ART ET PATRIMOINE operate?

F.L. ART ET PATRIMOINE operates in the sector Fonds de placement et entités financières similaires (NAF code 64.30Z). See the 'Sector positioning' section above to compare the company with its competitors.