LES ARTISANS DE LA CRAU : revenue, balance sheet and financial ratios

LES ARTISANS DE LA CRAU is a French company founded 10 years ago, specialized in the sector Activités spécialisées, scientifiques et techniques diverses. Based in SAINT-MARTIN-DE-CRAU (13310), this company of category PME shows in 2021 a revenue of 122 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

Financial history - LES ARTISANS DE LA CRAU (SIREN 812732097)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 121 727 € 76 739 € 191 012 € 50 162 € 11 982 € N/C
Net income 4 529 € 5 233 € 71 € 1 177 € 103 € 0 €
EBITDA 6 760 € -113 946 € 794 € 2 498 € 115 € N/C
Net margin 3.7% 6.8% 0.0% 2.3% 0.9% N/C

Revenue and income statement

In 2021, LES ARTISANS DE LA CRAU achieves revenue of 122 k€. Over the period 2017-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +78.5%. Vs 2020, growth of +59% (77 k€ -> 122 k€). After deducting consumption (0 €), gross margin stands at 122 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 7 k€, representing 5.6% of revenue. Positive scissor effect: EBITDA margin improves by +154.0 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5 k€, i.e. 3.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

121 727 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

121 727 €

EBITDA (2021) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

6 760 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

5 203 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

4 529 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.0%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 299%. 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 23%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

299.215%

Financial autonomy (2021) ?
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

22.58%

Cash flow / Revenue (2021) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

4.577%

Repayment capacity (2021) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

6.429

Asset age ratio (2021) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

55.1%

Solvency indicators evolution
LES ARTISANS DE LA CRAU

Sector positioning

Debt ratio
299.21 2021
2019
2020
2021
Q1: 0.0
Med: 6.26
Q3: 65.01
Average

In 2021, the debt ratio of LES ARTISANS DE LA CRAU (299.21) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
22.58% 2021
2019
2020
2021
Q1: 4.55%
Med: 34.48%
Q3: 64.36%
Average -17 pts over 3 years

In 2021, the financial autonomy of LES ARTISANS DE LA CRAU (22.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
6.43 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 0.69 years
Average +50 pts over 3 years

In 2021, the repayment capacity of LES ARTISANS DE LA CRAU (6.43) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1196.53. 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 3.7x. Financial charges are adequately covered by operations.

Liquidity ratio (2021) ?
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

1196.525

Interest coverage (2021) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

3.683

Liquidity indicators evolution
LES ARTISANS DE LA CRAU

Sector positioning

Liquidity ratio
1196.53 2021
2019
2020
2021
Q1: 139.97
Med: 254.23
Q3: 496.51
Excellent +54 pts over 3 years

In 2021, the liquidity ratio of LES ARTISANS DE LA CRAU (1196.53) 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.

Interest coverage
3.68x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.38x
Excellent +50 pts over 3 years

In 2021, the interest coverage of LES ARTISANS DE LA CRAU (3.7x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 362 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. The gap of 315 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 398 days of revenue, i.e. 134 k€ to permanently finance.

Operating WCR (2021) ?
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

134 434 €

Customer credit (2021) ?
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

362 j

Supplier credit (2021) ?
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

47 j

Inventory turnover (2021) ?
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 in days of revenue (2021) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

398 j

WCR and payment terms evolution
LES ARTISANS DE LA CRAU

Positioning of LES ARTISANS DE LA CRAU in its sector

Comparison with sector Activités spécialisées, scientifiques et techniques diverses

Valuation estimate

Based on 98 transactions of similar company sales (all years), the value of LES ARTISANS DE LA CRAU is estimated at 29 379 € (range 8 161€ - 49 050€). With an EBITDA of 6 760€, the sector multiple of 3.5x is applied. The price/revenue ratio is 0.36x (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.

Estimated enterprise value 2021
98 tx
8k€ 29k€ 49k€
29 379 € Range: 8 161€ - 49 050€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
6 760 € × 3.5x
Estimation 23 418 €
5 835€ - 38 391€
Revenue Multiple 30%
121 727 € × 0.36x
Estimation 44 246 €
14 529€ - 74 866€
Net Income Multiple 20%
4 529 € × 4.9x
Estimation 21 982 €
4 426€ - 36 976€
How is this estimate calculated?

This estimate is based on the analysis of 98 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 (Activités spécialisées, scientifiques et techniques diverses)

Compare LES ARTISANS DE LA CRAU with other companies in the same sector:

Voir toutes les statistiques du secteur Activités spécialisées, scientifiques et techniques diverses

Frequently asked questions about LES ARTISANS DE LA CRAU

What is the revenue of LES ARTISANS DE LA CRAU ?

The revenue of LES ARTISANS DE LA CRAU in 2021 is 122 k€.

Is LES ARTISANS DE LA CRAU profitable?

Yes, LES ARTISANS DE LA CRAU generated a net profit of 5 k€ in 2021.

Where is the headquarters of LES ARTISANS DE LA CRAU ?

The headquarters of LES ARTISANS DE LA CRAU is located in SAINT-MARTIN-DE-CRAU (13310), in the department Bouches-du-Rhone.

Where to find the tax return of LES ARTISANS DE LA CRAU ?

The tax return of LES ARTISANS DE LA CRAU 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 LES ARTISANS DE LA CRAU operate?

LES ARTISANS DE LA CRAU operates in the sector Activités spécialisées, scientifiques et techniques diverses (NAF code 74.90B). See the 'Sector positioning' section above to compare the company with its competitors.