Le dernier exercice comptable publié pour cette entreprise remonte à 2021. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.
L'ARTEMIS : revenue, balance sheet and financial ratios
L'ARTEMIS is a French company
founded 15 years ago,
specialized in the sector Élevage de chevaux et d'autres équidés.
Based in SAINT-EMILION (33330),
this company of category PME
shows in 2021 a revenue of 103 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-07-11
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
Synthèse
Santé financière :
Fragile
Signal structurel : exploitation déficitaire (EBE négatif).
In summary, L'ARTEMIS is currently loss-making, which weighs on its accounts. Its financial structure is broadly in line with its sector.
Revenue and income statement
In 2021, L'ARTEMIS achieves revenue of 103 k€. Activity remains stable over the period (CAGR: -1.1%). Vs 2020, growth of +51% (69 k€ -> 103 k€). After deducting consumption (73 k€), gross margin stands at 30 k€, i.e. a rate of 29%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -267 k€, representing -258.3% of revenue. Warning negative scissor effect: despite revenue change (+51%), EBITDA varies by -57%, reducing margin by 11.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -118 k€ (-114.1% of revenue), which will impact equity.
Revenue (2021)
?
103 357 €
Gross margin (2021)
?
30 180 €
EBITDA (2021)
?
-266 989 €
Net income (2021)
?
-117 908 €
EBITDA margin (2021)
?
-258.3%
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The detailed income statement is not available for this company (simplified accounts or confidential data).
Assets
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Assets balance sheet data not available for this company
Liabilities
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Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 42%. This ratio is slightly less favorable than the sector median (40.2%). Financial autonomy (= Equity / Total assets x 100) reaches 69%. This ratio is more favorable than the sector median (49.5%).
Debt ratio (2021)
?
41.73%
Financial autonomy (2021)
?
68.53%
Cash flow / Revenue (2021)
?
-246.95%
Repayment capacity (2021)
?
-31.85
Asset age ratio (2021)
?
98.9%
| Indicator |
2015 |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 |
| Debt ratio |
9.246 |
8.525 |
26.356 |
37.776 |
36.625 |
41.768 |
41.725 |
| Financial autonomy |
90.153 |
91.815 |
78.314 |
72.411 |
70.853 |
68.749 |
68.532 |
| Repayment capacity |
384.425 |
90.969 |
-47.586 |
-52.533 |
-43.646 |
17.297 |
-31.85 |
| Cash flow / Revenue |
22.16% |
56.041% |
-100.819% |
-263.852% |
-295.447% |
689.962% |
-246.946% |
Sector positioning
Q1: 0.0%
Med: 40.18%
Q3: 116.12%
Average
+11 pts over 3 years
In 2021, the debt ratio of L'ARTEMIS (41.7%) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Q1: 16.45%
Med: 49.53%
Q3: 82.81%
Good
-6 pts over 3 years
In 2021, the financial autonomy of L'ARTEMIS (68.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 27.58. Compared with its sector, this ratio places the company among the best positioned (sector median: 1.1).
Liquidity ratio (2021)
?
27.58
Interest coverage (2021)
?
-24.84
| Indicator |
2015 |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 |
| Liquidity ratio |
40.68994 |
164.56801 |
77.82895 |
44.247960000000006 |
26.034830000000003 |
32.81278 |
27.57821 |
| Interest coverage |
-83.218 |
-8.165 |
-31.92 |
-154.417 |
-30.31 |
-223.443 |
-24.836 |
Sector positioning
Q1: 0.24
Med: 1.11
Q3: 4.33
Excellent
In 2021, the liquidity ratio of L'ARTEMIS (27.58) 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.
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: 521 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. The gap of 502 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 808 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 35337 days of revenue, i.e. 10.1 M€ to permanently finance. Between 2018 and 2021, WCR improved by 43937 days of revenue, freeing up cash.
Operating WCR (2021)
?
10 145 417 €
Customer credit (2021)
?
521 j
Supplier credit (2021)
?
19 j
Inventory turnover (2021)
?
808 j
WCR in days of revenue (2021)
?
35337 j
| Indicator |
2015 |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 |
| Operating WCR |
1 465 930 € |
2 168 938 € |
7 966 220 € |
10 998 883 € |
9 899 910 € |
11 327 022 € |
10 145 417 € |
| Inventory turnover (days) |
712 |
1088 |
595 |
1492 |
1271 |
1134 |
808 |
| Customer payment term (days) |
1080 |
1051 |
351 |
1031 |
1062 |
714 |
521 |
| Supplier payment term (days) |
100 |
71 |
31 |
45 |
67 |
20 |
19 |
Positioning of L'ARTEMIS in its sector
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions).
This range of 29 607€ to 178 081€ is provided for information purposes only and requires in-depth analysis to be confirmed.
85 529 €
Range: 29 607€ - 178 081€
NAF 4 all-time
Aggregated at NAF sub-class level
How is this estimate calculated?
This estimate is based on the analysis of 32 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...).
Top companies in Élevage de chevaux et d'autres équidés
Largest companies by revenue in the sector Élevage de chevaux et d'autres équidés:
Frequently asked questions about L'ARTEMIS
What is the revenue of L'ARTEMIS ?
The revenue of L'ARTEMIS in 2021 is 103 k€.
Is L'ARTEMIS profitable?
L'ARTEMIS recorded a net loss in 2021.
Where is the headquarters of L'ARTEMIS ?
The headquarters of L'ARTEMIS is located in SAINT-EMILION (33330), in the department Gironde.
Where to find the tax return of L'ARTEMIS ?
The tax return of L'ARTEMIS 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'ARTEMIS operate?
L'ARTEMIS operates in the sector Élevage de chevaux et d'autres équidés (NAF code 01.43Z). See the 'Sector positioning' section above to compare the company with its competitors.