SIREN : 345068613
LES ARTS is a French company founded 37 years ago, specialized in the sector Coiffure. Based in PARIS (75006), this company of category PME shows in 2017 a revenue of 220 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 | 2017 | 2016 |
|---|---|---|
| Revenue | 220 182 € | 229 633 € |
| Net income | 21 326 € | 17 847 € |
| EBITDA | 25 921 € | 20 955 € |
| Net margin | 9.7% | 7.8% |
In 2017, LES ARTS achieves revenue of 220 k€. Slight decline of -4% vs 2016. After deducting consumption (24 k€), gross margin stands at 196 k€, i.e. a rate of 89%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 26 k€, representing 11.8% of revenue. Positive scissor effect: EBITDA margin improves by +2.6 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 21 k€, i.e. 9.7% of revenue. This profit can be retained or distributed to shareholders.
220 182 €
195 937 €
25 921 €
24 382 €
21 326 €
11.8%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 49%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.241%
48.625%
10.365%
0.004
6.4%
In 2017, the debt ratio of LES ARTS (0.24) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2017, the financial autonomy of LES ARTS (48.6%) 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 2017, the repayment capacity of LES ARTS (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 146.60. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
146.597
0.0
In 2017, the liquidity ratio of LES ARTS (146.60) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2017, the interest coverage of LES ARTS (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
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: 27 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 32 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-4 days): operations structurally generate cash.
-2 314 €
0 j
27 j
32 j
-4 j
Based on 202 transactions of similar company sales in 2017, the value of LES ARTS is estimated at 111 372 € (range 53 710€ - 195 084€). With an EBITDA of 25 921€, the sector multiple of 4.2x is applied. The price/revenue ratio is 0.49x (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 202 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 LES ARTS with other companies in the same sector:
The revenue of LES ARTS in 2017 is 220 k€.
Yes, LES ARTS generated a net profit of 21 k€ in 2017.
The headquarters of LES ARTS is located in PARIS (75006), in the department Paris.
The tax return of LES ARTS 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).
LES ARTS operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.