L'ART DECO BATIR : revenue, balance sheet and financial ratios

L'ART DECO BATIR is a French company founded 17 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in FLAVIAC (07000), this company of category PME shows in 2023 a revenue of 1.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - L'ART DECO BATIR (SIREN 507427128)
Indicator 2024 2023 2016 2015
Revenue N/C 1 113 875 € 462 005 € 386 808 €
Net income 37 731 € 73 501 € 4 006 € 0 €
EBITDA N/C 81 819 € 4 609 € 2 651 €
Net margin N/C 6.6% 0.9% 0.0%

Revenue and income statement

In 2024, L'ART DECO BATIR generates positive net income of 38 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 4 k€ -> 38 k€.

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

37 731 €

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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 54%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 44%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

53.541%

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

44.202%

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

30.2%

Solvency indicators evolution
L'ART DECO BATIR

Sector positioning

Debt ratio
53.54 2024
2016
2023
2024
Q1: 2.09
Med: 17.77
Q3: 57.11
Average +48 pts over 3 years

In 2024, the debt ratio of L'ART DECO BATIR (53.54) 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
44.2% 2024
2016
2023
2024
Q1: 25.79%
Med: 46.44%
Q3: 64.15%
Average +22 pts over 3 years

In 2024, the financial autonomy of L'ART DECO BATIR (44.2%) 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
1.5 years 2023
2016
2023
Q1: 0.0 years
Med: 0.61 years
Q3: 2.59 years
Average +36 pts over 2 years

In 2023, the repayment capacity of L'ART DECO BATIR (1.50) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 284.09. 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

284.09

Liquidity indicators evolution
L'ART DECO BATIR

Sector positioning

Liquidity ratio
284.09 2024
2016
2023
2024
Q1: 160.67
Med: 234.91
Q3: 352.85
Good +35 pts over 3 years

In 2024, the liquidity ratio of L'ART DECO BATIR (284.09) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.22x 2023
2016
2023
Q1: 0.0x
Med: 1.22x
Q3: 6.21x
Average

In 2023, the interest coverage of L'ART DECO BATIR (0.2x) 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: 63 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 155 days. Excellent situation: suppliers finance 92 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

63 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

155 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 DECO BATIR

Positioning of L'ART DECO BATIR in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 27 294€ to 416 946€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
27k€ 68k€ 416k€
68 810 € Range: 27 294€ - 416 946€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare L'ART DECO BATIR with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about L'ART DECO BATIR

What is the revenue of L'ART DECO BATIR ?

The revenue of L'ART DECO BATIR in 2023 is 1.1 M€.

Is L'ART DECO BATIR profitable?

Yes, L'ART DECO BATIR generated a net profit of 38 k€ in 2024.

Where is the headquarters of L'ART DECO BATIR ?

The headquarters of L'ART DECO BATIR is located in FLAVIAC (07000), in the department Ardeche.

Where to find the tax return of L'ART DECO BATIR ?

The tax return of L'ART DECO BATIR 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 DECO BATIR operate?

L'ART DECO BATIR operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.