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SARL ART ET LETTRES PUBLICITE : revenue, balance sheet and financial ratios

SARL ART ET LETTRES PUBLICITE is a French company founded 38 years ago, specialized in the sector Activités de pré-presse . Based in MARSEILLE (13016), this company of category PME shows in 2022 a revenue of 3.3 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 - SARL ART ET LETTRES PUBLICITE (SIREN 343451175)
Indicator 2024 2023 2022 2020 2019 2018 2017 2016
Revenue N/C N/C 3 254 172 € N/C N/C N/C N/C N/C
Net income 182 625 € 161 364 € 158 532 € -294 822 € 20 574 € 86 484 € 47 649 € 13 290 €
EBITDA N/C N/C 235 956 € N/C N/C N/C N/C N/C
Net margin N/C N/C 4.9% N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, SARL ART ET LETTRES PUBLICITE generates positive net income of 183 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 13 k€ -> 183 k€.

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

182 625 €

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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 9%. 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 68%. 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

9.497%

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

68.145%

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

33.2%

Solvency indicators evolution
SARL ART ET LETTRES PUBLICITE

Sector positioning

Debt ratio
9.5 2024
2022
2023
2024
Q1: 2.56
Med: 17.57
Q3: 56.93
Good -14 pts over 3 years

In 2024, the debt ratio of SARL ART ET LETTRES PUBLI... (9.50) 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
68.14% 2024
2022
2023
2024
Q1: 14.88%
Med: 42.89%
Q3: 63.77%
Excellent +8 pts over 3 years

In 2024, the financial autonomy of SARL ART ET LETTRES PUBLI... (68.1%) 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.

Repayment capacity
1.42 years 2022
2022
Q1: 0.0 years
Med: 0.48 years
Q3: 2.83 years
Average

In 2022, the repayment capacity of SARL ART ET LETTRES PUBLI... (1.42) 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 368.60. 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

368.595

Liquidity indicators evolution
SARL ART ET LETTRES PUBLICITE

Sector positioning

Liquidity ratio
368.6 2024
2022
2023
2024
Q1: 152.81
Med: 247.39
Q3: 401.05
Good +13 pts over 3 years

In 2024, the liquidity ratio of SARL ART ET LETTRES PUBLI... (368.60) 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.

Interest coverage
0.92x 2022
2022
Q1: 0.0x
Med: 0.17x
Q3: 2.82x
Good

In 2022, the interest coverage of SARL ART ET LETTRES PUBLI... (0.9x) 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) 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
SARL ART ET LETTRES PUBLICITE

Positioning of SARL ART ET LETTRES PUBLICITE in its sector

Comparison with sector Activités de pré-presse

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (29 transactions). This range of 297 144€ to 625 854€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
297k€ 391k€ 625k€
391 020 € Range: 297 144€ - 625 854€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 29 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 de pré-presse )

Compare SARL ART ET LETTRES PUBLICITE with other companies in the same sector:

Frequently asked questions about SARL ART ET LETTRES PUBLICITE

What is the revenue of SARL ART ET LETTRES PUBLICITE ?

The revenue of SARL ART ET LETTRES PUBLICITE in 2022 is 3.3 M€.

Is SARL ART ET LETTRES PUBLICITE profitable?

Yes, SARL ART ET LETTRES PUBLICITE generated a net profit of 183 k€ in 2024.

Where is the headquarters of SARL ART ET LETTRES PUBLICITE ?

The headquarters of SARL ART ET LETTRES PUBLICITE is located in MARSEILLE (13016), in the department Bouches-du-Rhone.

Where to find the tax return of SARL ART ET LETTRES PUBLICITE ?

The tax return of SARL ART ET LETTRES PUBLICITE 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 SARL ART ET LETTRES PUBLICITE operate?

SARL ART ET LETTRES PUBLICITE operates in the sector Activités de pré-presse (NAF code 18.13Z). See the 'Sector positioning' section above to compare the company with its competitors.