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L'AGE DE L'ART : revenue, balance sheet and financial ratios

L'AGE DE L'ART is a French company founded 7 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in TOURS (37100), this company of category PME shows in 2023 a revenue of 14 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 - L'AGE DE L'ART (SIREN 852114263)
Indicator 2024 2023
Revenue N/C 14 377 €
Net income 62 € 4 693 €
EBITDA N/C 8 546 €
Net margin N/C 32.6%

Revenue and income statement

In 2024, L'AGE DE L'ART generates positive net income of 62 €. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2023-2024: 5 k€ -> 62 €.

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

62 €

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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 785%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

784.93%

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

10.391%

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

17.9%

Solvency indicators evolution
L'AGE DE L'ART

Sector positioning

Debt ratio
784.93 2024
2023
2024
Q1: 0.03
Med: 14.44
Q3: 63.29
Watch

In 2024, the debt ratio of L'AGE DE L'ART (784.93) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
10.39% 2024
2023
2024
Q1: 4.11%
Med: 30.16%
Q3: 59.21%
Average

In 2024, the financial autonomy of L'AGE DE L'ART (10.4%) 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
15.33 years 2023
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.93 years
Watch

In 2023, the repayment capacity of L'AGE DE L'ART (15.33) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1233.71. 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

1233.712

Liquidity indicators evolution
L'AGE DE L'ART

Sector positioning

Liquidity ratio
1233.71 2024
2023
2024
Q1: 128.25
Med: 221.87
Q3: 403.52
Excellent

In 2024, the liquidity ratio of L'AGE DE L'ART (1233.71) 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.

Interest coverage
25.18x 2023
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.31x
Excellent

In 2023, the interest coverage of L'AGE DE L'ART (25.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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
L'AGE DE L'ART

Positioning of L'AGE DE L'ART in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of L'AGE DE L'ART is estimated at 151 € (range 71€ - 468€). 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 2024
117 transactions
0k€ 0k€ 0k€
151 € Range: 71€ - 468€
NAF 5 année 2024

Valuation method used

Net Income Multiple
62 € × 2.4x = 151 €
Range: 71€ - 469€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 L'AGE DE L'ART with other companies in the same sector:

Frequently asked questions about L'AGE DE L'ART

What is the revenue of L'AGE DE L'ART ?

The revenue of L'AGE DE L'ART in 2023 is 14 k€.

Is L'AGE DE L'ART profitable?

Yes, L'AGE DE L'ART generated a net profit of 62€ in 2024.

Where is the headquarters of L'AGE DE L'ART ?

The headquarters of L'AGE DE L'ART is located in TOURS (37100), in the department Indre-et-Loire.

Where to find the tax return of L'AGE DE L'ART ?

The tax return of L'AGE DE L'ART 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 L'AGE DE L'ART operate?

L'AGE DE L'ART 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.