RESTAURATION D ART ET ARTISANT : revenue, balance sheet and financial ratios

RESTAURATION D ART ET ARTISANT is a French company founded 39 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in ANTIBES (06600), this company of category PME shows in 2020 a revenue of 41 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 - RESTAURATION D ART ET ARTISANT (SIREN 341416287)
Indicator 2020 2019
Revenue 40 800 € 40 800 €
Net income 13 342 € 20 878 €
EBITDA 27 684 € 36 036 €
Net margin 32.7% 51.2%

Revenue and income statement

In 2020, RESTAURATION D ART ET ARTISANT achieves revenue of 41 k€. Slight decline of 0% vs 2019. After deducting consumption (0 €), gross margin stands at 41 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 28 k€, representing 67.9% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -23%, reducing margin by 20.5 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 k€, i.e. 32.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

40 800 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

40 800 €

EBITDA (2020) ?
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

27 684 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

18 615 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

13 342 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

67.9%

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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 227%. 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 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 10.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 54.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

227.26%

Financial autonomy (2020) ?
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

27.974%

Cash flow / Revenue (2020) ?
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

54.929%

Repayment capacity (2020) ?
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

10.678

Asset age ratio (2020) ?
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

78.4%

Solvency indicators evolution
RESTAURATION D ART ET ARTISANT

Sector positioning

Debt ratio
227.26 2020
2019
2020
Q1: 0.0
Med: 32.07
Q3: 125.07
Average

In 2020, the debt ratio of RESTAURATION D ART ET ART... (227.26) 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
27.97% 2020
2019
2020
Q1: 7.94%
Med: 32.28%
Q3: 57.8%
Average

In 2020, the financial autonomy of RESTAURATION D ART ET ART... (28.0%) 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
10.68 years 2020
2019
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 2.04 years
Average

In 2020, the repayment capacity of RESTAURATION D ART ET ART... (10.68) 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 173.76. 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 10.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2020) ?
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

173.763

Interest coverage (2020) ?
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

10.439

Liquidity indicators evolution
RESTAURATION D ART ET ARTISANT

Sector positioning

Liquidity ratio
173.76 2020
2019
2020
Q1: 111.2
Med: 204.58
Q3: 368.13
Average +17 pts over 2 years

In 2020, the liquidity ratio of RESTAURATION D ART ET ART... (173.76) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
10.44x 2020
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 1.35x
Excellent

In 2020, the interest coverage of RESTAURATION D ART ET ART... (10.4x) 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: 401 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 124 days. The gap of 277 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 240 days of revenue, i.e. 27 k€ to permanently finance.

Operating WCR (2020) ?
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

27 220 €

Customer credit (2020) ?
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

401 j

Supplier credit (2020) ?
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

124 j

Inventory turnover (2020) ?
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 (2020) ?
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

240 j

WCR and payment terms evolution
RESTAURATION D ART ET ARTISANT

Positioning of RESTAURATION D ART ET ARTISANT in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 84 transactions of similar company sales in 2020, the value of RESTAURATION D ART ET ARTISANT is estimated at 52 896 € (range 28 286€ - 106 735€). With an EBITDA of 27 684€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.37x (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 2020
84 tx
28k€ 52k€ 106k€
52 896 € Range: 28 286€ - 106 735€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
27 684 € × 2.6x
Estimation 70 766 €
39 777€ - 154 801€
Revenue Multiple 30%
40 800 € × 0.37x
Estimation 14 927 €
7 328€ - 29 480€
Net Income Multiple 20%
13 342 € × 4.9x
Estimation 65 180 €
30 996€ - 102 454€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 84 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 (Autres commerces de détail spécialisés divers)

Compare RESTAURATION D ART ET ARTISANT with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about RESTAURATION D ART ET ARTISANT

What is the revenue of RESTAURATION D ART ET ARTISANT ?

The revenue of RESTAURATION D ART ET ARTISANT in 2020 is 41 k€.

Is RESTAURATION D ART ET ARTISANT profitable?

Yes, RESTAURATION D ART ET ARTISANT generated a net profit of 13 k€ in 2020.

Where is the headquarters of RESTAURATION D ART ET ARTISANT ?

The headquarters of RESTAURATION D ART ET ARTISANT is located in ANTIBES (06600), in the department Alpes-Maritimes.

Where to find the tax return of RESTAURATION D ART ET ARTISANT ?

The tax return of RESTAURATION D ART ET ARTISANT 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 RESTAURATION D ART ET ARTISANT operate?

RESTAURATION D ART ET ARTISANT operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.