Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1999-06-14 (26 years)Status: ActiveBusiness sector: Façonnage et transformation du verre platLocation: PARIS (75018), Paris
L'ART DU VERRE : revenue, balance sheet and financial ratios
L'ART DU VERRE is a French company
founded 26 years ago,
specialized in the sector Façonnage et transformation du verre plat.
Based in PARIS (75018),
this company of category PME
shows in 2021 a revenue of 1.9 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - L'ART DU VERRE (SIREN 423267541)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
Revenue
N/C
N/C
N/C
1 888 436 €
1 657 643 €
1 844 157 €
1 976 351 €
1 708 294 €
Net income
90 231 €
186 105 €
198 006 €
97 127 €
-18 253 €
21 856 €
73 384 €
64 432 €
EBITDA
N/C
N/C
N/C
112 299 €
-27 157 €
-36 530 €
104 664 €
103 455 €
Net margin
N/C
N/C
N/C
5.1%
-1.1%
1.2%
3.7%
3.8%
Revenue and income statement
In 2024, L'ART DU VERRE generates positive net income of 90 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 64 k€ -> 90 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
90 231 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 15%. 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 43%. 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
15.356%
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
43.118%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
0.462
0.356
0.4
46.467
39.714
26.445
16.793
15.356
Financial autonomy
45.346
51.351
38.993
34.821
34.559
35.31
47.899
43.118
Repayment capacity
0.042
0.027
-0.068
-3.066
2.396
None
None
None
Cash flow / Revenue
3.91%
4.209%
-1.449%
-3.964%
4.437%
None%
None%
None%
Sector positioning
Debt ratio
15.362024
2022
2023
2024
Q1: 4.82
Med: 28.23
Q3: 76.62
Good
In 2024, the debt ratio of L'ART DU VERRE (15.36) 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
43.12%2024
2022
2023
2024
Q1: 32.87%
Med: 46.51%
Q3: 61.17%
Average
In 2024, the financial autonomy of L'ART DU VERRE (43.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 190.84. 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
190.835
Liquidity indicators evolution L'ART DU VERRE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
171.401
191.022
155.465
241.963
186.836
173.663
279.268
190.835
Interest coverage
0.0
0.106
-0.249
-0.247
0.626
None
None
None
Sector positioning
Liquidity ratio
190.842024
2022
2023
2024
Q1: 169.27
Med: 239.74
Q3: 374.28
Average
In 2024, the liquidity ratio of L'ART DU VERRE (190.84) 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.
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'ART DU VERRE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
145 325 €
102 810 €
247 910 €
186 054 €
-63 735 €
0 €
0 €
0 €
Inventory turnover (days)
73
28
23
26
23
0
0
0
Customer payment term (days)
66
51
74
92
54
0
0
0
Supplier payment term (days)
49
65
98
38
58
0
0
0
Positioning of L'ART DU VERRE in its sector
Comparison with sector Façonnage et transformation du verre plat
Valuation estimate
Based on 228 transactions of similar company sales
(all years),
the value of L'ART DU VERRE is estimated at
163 097 €
(range 43 501€ - 387 016€).
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 value2024
228 transactions
43k€163k€387k€
163 097 €Range: 43 501€ - 387 016€
Section all-time
Aggregated at NAF section level
Valuation method used
Net Income Multiple
90 231 €
×
1.8x
=163 098 €
Range: 43 501€ - 387 017€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 228 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 (Façonnage et transformation du verre plat)
Compare L'ART DU VERRE with other companies in the same sector:
Yes, L'ART DU VERRE generated a net profit of 90 k€ in 2024.
Where is the headquarters of L'ART DU VERRE ?
The headquarters of L'ART DU VERRE is located in PARIS (75018), in the department Paris.
Where to find the tax return of L'ART DU VERRE ?
The tax return of L'ART DU VERRE 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 DU VERRE operate?
L'ART DU VERRE operates in the sector Façonnage et transformation du verre plat (NAF code 23.12Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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