SIREN : 838791762
L'ARTFAILUM is a French company founded 8 years ago, specialized in the sector Débits de boissons. Based in LE MAS-D'AZIL (09290), this company of category PME shows in 2020 a revenue of 37 k€. 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 | 2020 | 2019 |
|---|---|---|
| Revenue | 37 102 € | 227 926 € |
| Net income | 20 164 € | 32 228 € |
| EBITDA | 27 042 € | 35 968 € |
| Net margin | 54.3% | 14.1% |
In 2020, L'ARTFAILUM achieves revenue of 37 k€. Significant drop of -84% vs 2019. After deducting consumption (18 k€), gross margin stands at 19 k€, i.e. a rate of 51%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 27 k€, representing 72.9% of revenue. Positive scissor effect: EBITDA margin improves by +57.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 20 k€, i.e. 54.3% of revenue. This profit can be retained or distributed to shareholders.
37 102 €
18 908 €
27 042 €
20 603 €
20 164 €
38.9%
The debt ratio (= Financial debt / Equity x 100) stands at 676%. 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 58%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 71.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
676.066%
57.795%
71.7%
0.608
68.9%
In 2020, the debt ratio of L'ARTFAILUM (676.07) 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 2020, the financial autonomy of L'ARTFAILUM (57.8%) 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.
In 2020, the repayment capacity of L'ARTFAILUM (0.61) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 31.95. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.
31.949
1.631
In 2020, the liquidity ratio of L'ARTFAILUM (31.95) 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 2020, the interest coverage of L'ARTFAILUM (1.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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: 66 days. Excellent situation: suppliers finance 66 days of the operating cycle (retail model). Inventory turnover is 58 days (= Average inventory / Cost of goods x 360). WCR is negative (-286 days): operations structurally generate cash.
-29 470 €
0 j
66 j
58 j
-286 j
Based on 89 transactions of similar company sales
in 2020,
the value of L'ARTFAILUM is estimated at
129 475 €
(range 68 393€ - 223 304€).
With an EBITDA of 27 042€, the sector multiple of 6.3x is applied.
The price/revenue ratio is 0.78x
(in line with sector norms).
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 89 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'ARTFAILUM with other companies in the same sector:
The revenue of L'ARTFAILUM in 2020 is 37 k€.
Yes, L'ARTFAILUM generated a net profit of 20 k€ in 2020.
The headquarters of L'ARTFAILUM is located in LE MAS-D'AZIL (09290), in the department Ariege.
The tax return of L'ARTFAILUM 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'ARTFAILUM operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.