SIREN : 819972431
L'ART ET LE CLIP is a French company founded 10 years ago, specialized in the sector Commerce d'alimentation générale. Based in CODOGNAN (30920), this company of category PME shows in 2022 a revenue of 185 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
| Indicator | 2022 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 184 767 € | N/C | N/C | N/C | N/C | N/C |
| Net income | 10 652 € | 9 382 € | -8 432 € | 521 € | -42 € | -59 € |
| EBITDA | 15 367 € | N/C | N/C | N/C | N/C | N/C |
| Net margin | 5.8% | N/C | N/C | N/C | N/C | N/C |
In 2022, L'ART ET LE CLIP achieves revenue of 185 k€. After deducting consumption (113 k€), gross margin stands at 71 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 15 k€, representing 8.3% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11 k€, i.e. 5.8% of revenue. This profit can be retained or distributed to shareholders.
184 767 €
71 357 €
15 367 €
13 083 €
10 652 €
8.3%
The debt ratio (= Financial debt / Equity x 100) stands at 298%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 7.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
297.528%
17.37%
7.009%
5.217
68.7%
In 2022, the debt ratio of L'ART ET LE CLIP (297.53) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2022, the financial autonomy of L'ART ET LE CLIP (17.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2022, the repayment capacity of L'ART ET LE CLIP (5.22) 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 247.88. 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 2.8x. Financial charges are adequately covered by operations.
247.881
2.811
In 2022, the liquidity ratio of L'ART ET LE CLIP (247.88) 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.
In 2022, the interest coverage of L'ART ET LE CLIP (2.8x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 75 days. Excellent situation: suppliers finance 75 days of the operating cycle (retail model). Inventory turnover is 134 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 127 days of revenue, i.e. 65 k€ to permanently finance.
65 064 €
0 j
75 j
134 j
127 j
Based on 265 transactions of similar company sales in 2022, the value of L'ART ET LE CLIP is estimated at 75 595 € (range 39 551€ - 138 234€). With an EBITDA of 15 367€, the sector multiple of 5.8x is applied. The price/revenue ratio is 0.25x (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.
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This estimate is based on the analysis of 265 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 CLIP with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce d'alimentation générale
The revenue of L'ART ET LE CLIP in 2022 is 185 k€.
Yes, L'ART ET LE CLIP generated a net profit of 11 k€ in 2022.
The headquarters of L'ART ET LE CLIP is located in CODOGNAN (30920), in the department Gard.
The tax return of L'ART ET LE CLIP 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 CLIP operates in the sector Commerce d'alimentation générale (NAF code 47.11B). See the 'Sector positioning' section above to compare the company with its competitors.