LES BEAUX ARTS SAS : revenue, balance sheet and financial ratios

LES BEAUX ARTS SAS is a French company founded 18 years ago, specialized in the sector Restauration traditionnelle. Based in TOULOUSE (31000), this company of category PME shows in 2017 a revenue of 2.3 M€. 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 BEAUX ARTS SAS (SIREN 501676076)
Indicator 2024 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C 2 340 447 € 2 292 368 €
Net income 149 688 € 305 840 € 20 206 € 142 230 € 71 391 € 343 102 € -1 267 226 €
EBITDA N/C N/C N/C N/C N/C 148 051 € 146 514 €
Net margin N/C N/C N/C N/C N/C 14.7% -55.3%

Revenue and income statement

In 2024, LES BEAUX ARTS SAS generates positive net income of 150 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

149 688 €

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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 18%. 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 73%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

17.736%

Financial autonomy (2024) ?
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

72.785%

Asset age ratio (2024) ?
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

36.7%

Solvency indicators evolution
LES BEAUX ARTS SAS

Sector positioning

Debt ratio
17.74 2024
2020
2021
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Good

In 2024, the debt ratio of LES BEAUX ARTS SAS (17.74) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
72.78% 2024
2020
2021
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Excellent

In 2024, the financial autonomy of LES BEAUX ARTS SAS (72.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 183.11. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

183.108

Liquidity indicators evolution
LES BEAUX ARTS SAS

Sector positioning

Liquidity ratio
183.11 2024
2020
2021
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Good

In 2024, the liquidity ratio of LES BEAUX ARTS SAS (183.11) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2024) ?
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

0 €

Customer credit (2024) ?
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

0 j

Supplier credit (2024) ?
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

0 j

Inventory turnover (2024) ?
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 and payment terms evolution
LES BEAUX ARTS SAS

Positioning of LES BEAUX ARTS SAS in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 698 transactions of similar company sales in 2024, the value of LES BEAUX ARTS SAS is estimated at 1 040 945 € (range 519 496€ - 2 357 105€). 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.

Estimated enterprise value 2024
698 transactions
519k€ 1040k€ 2357k€
1 040 945 € Range: 519 496€ - 2 357 105€
NAF 5 année 2024

Valuation method used

Net Income Multiple
149 688 € × 7.0x = 1 040 946 €
Range: 519 497€ - 2 357 106€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 698 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 (Restauration traditionnelle)

Compare LES BEAUX ARTS SAS with other companies in the same sector:

Frequently asked questions about LES BEAUX ARTS SAS

What is the revenue of LES BEAUX ARTS SAS ?

The revenue of LES BEAUX ARTS SAS in 2017 is 2.3 M€.

Is LES BEAUX ARTS SAS profitable?

Yes, LES BEAUX ARTS SAS generated a net profit of 150 k€ in 2024.

Where is the headquarters of LES BEAUX ARTS SAS ?

The headquarters of LES BEAUX ARTS SAS is located in TOULOUSE (31000), in the department Haute-Garonne.

Where to find the tax return of LES BEAUX ARTS SAS ?

The tax return of LES BEAUX ARTS SAS 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 BEAUX ARTS SAS operate?

LES BEAUX ARTS SAS operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.