Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

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

L'ART DE VIVRE is a French company founded 3 years ago, specialized in the sector Restauration traditionnelle. Based in CANET EN ROUSSILLON (66140), this company of category PME shows in 2023 a revenue of 122 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'ART DE VIVRE (SIREN 921632790)
Indicator 2024 2023
Revenue N/C 122 371 €
Net income 0 € -2 748 €
EBITDA N/C -1 626 €
Net margin N/C -2.2%

Revenue and income statement

In 2024, L'ART DE VIVRE records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

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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 0%. 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

0.274%

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

0.076%

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

68.7%

Solvency indicators evolution
L'ART DE VIVRE

Sector positioning

Debt ratio
0.27 2024
2023
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Excellent

In 2024, the debt ratio of L'ART DE VIVRE (0.27) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
0.08% 2024
2023
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Average

In 2024, the financial autonomy of L'ART DE VIVRE (0.1%) 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
2023
Q1: 0.0 years
Med: 0.57 years
Q3: 3.01 years
Excellent

In 2023, the repayment capacity of L'ART DE VIVRE (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 101.76. 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

101.758

Liquidity indicators evolution
L'ART DE VIVRE

Sector positioning

Liquidity ratio
101.76 2024
2023
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Average +14 pts over 2 years

In 2024, the liquidity ratio of L'ART DE VIVRE (101.76) 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 2023
2023
Q1: 0.0x
Med: 0.54x
Q3: 4.44x
Average

In 2023, the interest coverage of L'ART DE VIVRE (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 138 days. Excellent situation: suppliers finance 138 days of the operating cycle (retail model).

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

138 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'ART DE VIVRE

Positioning of L'ART DE VIVRE in its sector

Comparison with sector Restauration traditionnelle

Similar companies (Restauration traditionnelle)

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

Frequently asked questions about L'ART DE VIVRE

What is the revenue of L'ART DE VIVRE ?

The revenue of L'ART DE VIVRE in 2023 is 122 k€.

Is L'ART DE VIVRE profitable?

L'ART DE VIVRE recorded a net loss in 2023.

Where is the headquarters of L'ART DE VIVRE ?

The headquarters of L'ART DE VIVRE is located in CANET EN ROUSSILLON (66140), in the department Pyrenees-Orientales.

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

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

L'ART DE VIVRE operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.