SIREN : 786043547
L'ART ET LE BOIS is a French company founded 126 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in PAMFOU (77830), this company of category PME shows in 2024 a revenue of 7.8 M€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 7 778 546 € | 7 987 086 € | 10 133 857 € | 7 741 090 € | 11 189 704 € | 7 932 669 € | 15 239 513 € | 11 161 474 € | 7 629 635 € |
| Net income | 36 320 € | 33 798 € | 65 420 € | 149 435 € | -480 230 € | -1 153 136 € | -125 774 € | 399 058 € | 471 154 € |
| EBITDA | 154 906 € | 85 043 € | 148 900 € | 158 520 € | -701 480 € | -1 004 142 € | -16 793 € | 779 974 € | 678 602 € |
| Net margin | 0.5% | 0.4% | 0.6% | 1.9% | -4.3% | -14.5% | -0.8% | 3.6% | 6.2% |
In 2024, L'ART ET LE BOIS achieves revenue of 7.8 M€. Revenue is growing positively over 9 years (CAGR: +0.2%). Slight decline of -3% vs 2023. After deducting consumption (2.6 M€), gross margin stands at 5.2 M€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 155 k€, representing 2.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 36 k€, i.e. 0.5% of revenue. This profit can be retained or distributed to shareholders.
7 778 546 €
5 181 815 €
154 906 €
111 853 €
36 320 €
2.0%
The debt ratio (= Financial debt / Equity x 100) stands at 146%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 20.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
145.648%
18.096%
1.022%
20.945
11.8%
In 2024, the debt ratio of L'ART ET LE BOIS (145.65) 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.
In 2024, the financial autonomy of L'ART ET LE BOIS (18.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of L'ART ET LE BOIS (20.95) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 148.63. 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 8.9x. Operating income very largely covers interest expenses: high safety margin.
148.635
8.928
In 2024, the liquidity ratio of L'ART ET LE BOIS (148.63) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of L'ART ET LE BOIS (8.9x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 203 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 168 days. The gap of 35 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 95 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 277 days of revenue, i.e. 6.0 M€ to permanently finance. Over 2016-2024, WCR increased by +211%, requiring additional financing.
5 974 468 €
203 j
168 j
95 j
277 j
Based on 51 transactions of similar company sales
in 2024,
the value of L'ART ET LE BOIS is estimated at
478 815 €
(range 250 482€ - 612 434€).
With an EBITDA of 154 906€, the sector multiple of 1.6x is applied.
The price/revenue ratio is 0.14x
(conservative valuation).
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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 51 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare L'ART ET LE BOIS with other companies in the same sector:
Voir toutes les statistiques du secteur Travaux de menuiserie bois et PVC
The revenue of L'ART ET LE BOIS in 2024 is 7.8 M€.
Yes, L'ART ET LE BOIS generated a net profit of 36 k€ in 2024.
The headquarters of L'ART ET LE BOIS is located in PAMFOU (77830), in the department Seine-et-Marne.
The tax return of L'ART ET LE BOIS 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).
L'ART ET LE BOIS operates in the sector Travaux de menuiserie bois et PVC (NAF code 43.32A). See the 'Sector positioning' section above to compare the company with its competitors.