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INVESTISSEMENT PARTICIPATION ARTISTIQUE : revenue, balance sheet and financial ratios

INVESTISSEMENT PARTICIPATION ARTISTIQUE is a French company founded 38 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in PARIS (75015), this company of category PME shows in 2015 a revenue of 1.4 M€. 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 - INVESTISSEMENT PARTICIPATION ARTISTIQUE (SIREN 345383483)
Indicator 2015
Revenue 1 404 140 €
Net income -155 509 €
EBITDA -206 304 €
Net margin -11.1%

Revenue and income statement

In 2015, INVESTISSEMENT PARTICIPATION ARTISTIQUE achieves revenue of 1.4 M€. After deducting consumption (388 k€), gross margin stands at 1.0 M€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -206 k€, representing -14.7% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -156 k€ (-11.1% of revenue), which will impact equity.

Revenue (2015) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 404 140 €

Gross margin (2015) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 016 597 €

EBITDA (2015) ?
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

-206 304 €

EBIT (2015) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-33 676 €

Net income (2015) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-155 509 €

EBITDA margin (2015) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-14.7%

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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 74%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2015) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

73.795%

Financial autonomy (2015) ?
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

15.794%

Cash flow / Revenue (2015) ?
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

-22.986%

Repayment capacity (2015) ?
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

-0.359

Asset age ratio (2015) ?
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

25.4%

Solvency indicators evolution
INVESTISSEMENT PARTICIPATION ARTISTIQUE

Sector positioning

Debt ratio
73.8 2015
2015
Q1: 0.0
Med: 5.2
Q3: 120.67
Average

In 2015, the debt ratio of INVESTISSEMENT PARTICIPAT... (73.80) 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
15.79% 2015
2015
Q1: 1.13%
Med: 23.84%
Q3: 58.72%
Average

In 2015, the financial autonomy of INVESTISSEMENT PARTICIPAT... (15.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-0.36 years 2015
2015
Q1: 0.0 years
Med: 0.0 years
Q3: 1.47 years
Excellent

In 2015, the repayment capacity of INVESTISSEMENT PARTICIPAT... (-0.36) 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 124.79. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2015) ?
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

124.79

Interest coverage (2015) ?
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

-33.612

Liquidity indicators evolution
INVESTISSEMENT PARTICIPATION ARTISTIQUE

Sector positioning

Liquidity ratio
124.79 2015
2015
Q1: 65.18
Med: 127.42
Q3: 237.77
Average

In 2015, the liquidity ratio of INVESTISSEMENT PARTICIPAT... (124.79) 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
-33.61x 2015
2015
Q1: 0.0x
Med: 0.0x
Q3: 3.5x
Watch

In 2015, the interest coverage of INVESTISSEMENT PARTICIPAT... (-33.6x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 158 days. Excellent situation: suppliers finance 141 days of the operating cycle (retail model). Inventory turnover is 398 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 132 days of revenue, i.e. 517 k€ to permanently finance.

Operating WCR (2015) ?
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

516 766 €

Customer credit (2015) ?
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

17 j

Supplier credit (2015) ?
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

158 j

Inventory turnover (2015) ?
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

398 j

WCR in days of revenue (2015) ?
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

132 j

WCR and payment terms evolution
INVESTISSEMENT PARTICIPATION ARTISTIQUE

Positioning of INVESTISSEMENT PARTICIPATION ARTISTIQUE in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 994 transactions of similar company sales (all years), the value of INVESTISSEMENT PARTICIPATION ARTISTIQUE is estimated at 627 443 € (range 320 210€ - 1 055 746€). The price/revenue ratio is 0.45x (conservative valuation). 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 2015
994 transactions
320k€ 627k€ 1055k€
627 443 € Range: 320 210€ - 1 055 746€
NAF 5 all-time

Valuation method used

Revenue Multiple
1 404 140 € × 0.45x = 627 443 €
Range: 320 210€ - 1 055 747€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 994 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 INVESTISSEMENT PARTICIPATION ARTISTIQUE with other companies in the same sector:

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

Frequently asked questions about INVESTISSEMENT PARTICIPATION ARTISTIQUE

What is the revenue of INVESTISSEMENT PARTICIPATION ARTISTIQUE ?

The revenue of INVESTISSEMENT PARTICIPATION ARTISTIQUE in 2015 is 1.4 M€.

Is INVESTISSEMENT PARTICIPATION ARTISTIQUE profitable?

INVESTISSEMENT PARTICIPATION ARTISTIQUE recorded a net loss in 2015.

Where is the headquarters of INVESTISSEMENT PARTICIPATION ARTISTIQUE ?

The headquarters of INVESTISSEMENT PARTICIPATION ARTISTIQUE is located in PARIS (75015), in the department Paris.

Where to find the tax return of INVESTISSEMENT PARTICIPATION ARTISTIQUE ?

The tax return of INVESTISSEMENT PARTICIPATION ARTISTIQUE 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 INVESTISSEMENT PARTICIPATION ARTISTIQUE operate?

INVESTISSEMENT PARTICIPATION ARTISTIQUE 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.