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

L'ART DE CONFERER is a French company founded 20 years ago, specialized in the sector Organisation de foires, salons professionnels et congrès. Based in PARIS (75012), this company of category PME shows in 2023 a revenue of 240 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - L'ART DE CONFERER (SIREN 489794594)
Indicator 2023 2021 2020 2019 2018 2017 2016
Revenue 240 047 € 147 138 € 56 472 € 122 880 € 148 855 € 155 368 € 154 042 €
Net income 219 646 € 126 311 € 35 769 € 100 437 € 122 537 € 134 908 € 124 109 €
EBITDA 219 866 € 126 587 € 35 822 € 100 439 € 122 536 € 134 911 € 124 149 €
Net margin 91.5% 85.8% 63.3% 81.7% 82.3% 86.8% 80.6%

Revenue and income statement

In 2023, L'ART DE CONFERER achieves revenue of 240 k€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +6.5%. Vs 2021, growth of +63% (147 k€ -> 240 k€). After deducting consumption (0 €), gross margin stands at 240 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 220 k€, representing 91.6% of revenue. Positive scissor effect: EBITDA margin improves by +5.6 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 220 k€, i.e. 91.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

240 047 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

240 047 €

EBITDA (2023) ?
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

219 866 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

219 647 €

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

219 646 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

91.6%

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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 4%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 91.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

3.567%

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

3.42%

Cash flow / Revenue (2023) ?
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

91.591%

Repayment capacity (2023) ?
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

0.0

Solvency indicators evolution
L'ART DE CONFERER

Sector positioning

Debt ratio
3.57 2023
2020
2021
2023
Q1: 0.0
Med: 9.47
Q3: 58.17
Good +9 pts over 3 years

In 2023, the debt ratio of L'ART DE CONFERER (3.57) 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
3.42% 2023
2020
2021
2023
Q1: 3.23%
Med: 27.54%
Q3: 53.65%
Average

In 2023, the financial autonomy of L'ART DE CONFERER (3.4%) 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
0.0 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.12 years
Excellent -25 pts over 3 years

In 2023, the repayment capacity of L'ART DE CONFERER (0.00) 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 2256.47. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

2256.469

Interest coverage (2023) ?
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

0.003

Liquidity indicators evolution
L'ART DE CONFERER

Sector positioning

Liquidity ratio
2256.47 2023
2020
2021
2023
Q1: 127.58
Med: 205.26
Q3: 416.19
Excellent

In 2023, the liquidity ratio of L'ART DE CONFERER (2256.47) 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
0.0x 2023
2020
2021
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.23x
Good

In 2023, the interest coverage of L'ART DE CONFERER (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: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 3 days. The company must finance 13 days of gap between collections and payments. Overall, WCR represents 275 days of revenue, i.e. 183 k€ to permanently finance. Over 2016-2023, WCR increased by +78%, requiring additional financing.

Operating WCR (2023) ?
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

183 117 €

Customer credit (2023) ?
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

16 j

Supplier credit (2023) ?
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

3 j

Inventory turnover (2023) ?
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 (2023) ?
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

275 j

WCR and payment terms evolution
L'ART DE CONFERER

Positioning of L'ART DE CONFERER in its sector

Comparison with sector Organisation de foires, salons professionnels et congrès

Valuation estimate

Based on 63 transactions of similar company sales (all years), the value of L'ART DE CONFERER is estimated at 298 508 € (range 149 553€ - 1 038 236€). With an EBITDA of 219 866€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.68x (in line with sector norms). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
63 tx
149k€ 298k€ 1038k€
298 508 € Range: 149 553€ - 1 038 236€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
219 866 € × 1.6x
Estimation 343 442 €
162 957€ - 1 359 369€
Revenue Multiple 30%
240 047 € × 0.68x
Estimation 163 327 €
62 257€ - 303 643€
Net Income Multiple 20%
219 646 € × 1.8x
Estimation 388 945 €
246 990€ - 1 337 295€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 (Organisation de foires, salons professionnels et congrès)

Compare L'ART DE CONFERER with other companies in the same sector:

Voir toutes les statistiques du secteur Organisation de foires, salons professionnels et congrès

Frequently asked questions about L'ART DE CONFERER

What is the revenue of L'ART DE CONFERER ?

The revenue of L'ART DE CONFERER in 2023 is 240 k€.

Is L'ART DE CONFERER profitable?

Yes, L'ART DE CONFERER generated a net profit of 220 k€ in 2023.

Where is the headquarters of L'ART DE CONFERER ?

The headquarters of L'ART DE CONFERER is located in PARIS (75012), in the department Paris.

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

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

L'ART DE CONFERER operates in the sector Organisation de foires, salons professionnels et congrès (NAF code 82.30Z). See the 'Sector positioning' section above to compare the company with its competitors.