HOLDING ARTISAN PASSIONNE : revenue, balance sheet and financial ratios

HOLDING ARTISAN PASSIONNE is a French company founded 9 years ago, specialized in the sector Activités des sociétés holding. Based in LES PONTS-DE-CE (49130), this company of category PME shows in 2025 a revenue of 221 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 - HOLDING ARTISAN PASSIONNE (SIREN 820339810)
Indicator 2025 2023 2022 2021 2020 2018 2017 2016
Revenue 221 440 € 166 080 € 166 080 € 166 080 € 108 840 € 97 956 € 103 340 € 9 070 €
Net income -24 405 € 8 171 € 31 455 € 21 770 € 5 841 € 10 847 € 23 899 € 3 963 €
EBITDA -27 856 € -19 371 € 6 999 € 28 193 € 9 405 € 15 050 € 7 603 € 5 470 €
Net margin -11.0% 4.9% 18.9% 13.1% 5.4% 11.1% 23.1% 43.7%

Revenue and income statement

In 2025, HOLDING ARTISAN PASSIONNE achieves revenue of 221 k€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +42.6%. Vs 2023, growth of +33% (166 k€ -> 221 k€). After deducting consumption (0 €), gross margin stands at 221 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -28 k€, representing -12.6% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -24 k€ (-11.0% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

221 440 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

221 440 €

EBITDA (2025) ?
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

-27 856 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-24 405 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-24 405 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-12.6%

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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 27%. 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 76%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

27.144%

Financial autonomy (2025) ?
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

75.533%

Cash flow / Revenue (2025) ?
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

-11.021%

Repayment capacity (2025) ?
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

-3.405

Solvency indicators evolution
HOLDING ARTISAN PASSIONNE

Sector positioning

Debt ratio
27.14 2025
2022
2023
2025
Q1: 0.04
Med: 8.09
Q3: 54.01
Average +5 pts over 3 years

In 2025, the debt ratio of HOLDING ARTISAN PASSIONNE (27.14) 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
75.53% 2025
2022
2023
2025
Q1: 21.27%
Med: 67.32%
Q3: 92.99%
Good

In 2025, the financial autonomy of HOLDING ARTISAN PASSIONNE (75.5%) 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.

Repayment capacity
-3.4 years 2025
2022
2023
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.98 years
Excellent -48 pts over 3 years

In 2025, the repayment capacity of HOLDING ARTISAN PASSIONNE (-3.40) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 404.67. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

404.668

Interest coverage (2025) ?
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
HOLDING ARTISAN PASSIONNE

Sector positioning

Liquidity ratio
404.67 2025
2022
2023
2025
Q1: 161.8
Med: 834.57
Q3: 4761.54
Average

In 2025, the liquidity ratio of HOLDING ARTISAN PASSIONNE (404.67) 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.

Interest coverage
0.0x 2025
2022
2023
2025
Q1: -62.1x
Med: 0.0x
Q3: 0.0x
Good -25 pts over 3 years

In 2025, the interest coverage of HOLDING ARTISAN PASSIONNE (0.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Overall, WCR represents 59 days of revenue, i.e. 36 k€ to permanently finance. Over 2016-2025, WCR increased by +2109%, requiring additional financing.

Operating WCR (2025) ?
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

36 305 €

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

38 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 in days of revenue (2025) ?
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

59 j

WCR and payment terms evolution
HOLDING ARTISAN PASSIONNE

Positioning of HOLDING ARTISAN PASSIONNE in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 108 444€ to 277 289€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
108k€ 169k€ 277k€
169 572 € Range: 108 444€ - 277 289€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 des sociétés holding)

Compare HOLDING ARTISAN PASSIONNE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about HOLDING ARTISAN PASSIONNE

What is the revenue of HOLDING ARTISAN PASSIONNE ?

The revenue of HOLDING ARTISAN PASSIONNE in 2025 is 221 k€.

Is HOLDING ARTISAN PASSIONNE profitable?

HOLDING ARTISAN PASSIONNE recorded a net loss in 2025.

Where is the headquarters of HOLDING ARTISAN PASSIONNE ?

The headquarters of HOLDING ARTISAN PASSIONNE is located in LES PONTS-DE-CE (49130), in the department Maine-et-Loire.

Where to find the tax return of HOLDING ARTISAN PASSIONNE ?

The tax return of HOLDING ARTISAN PASSIONNE 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 HOLDING ARTISAN PASSIONNE operate?

HOLDING ARTISAN PASSIONNE operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.