SIREN : 997516521
SAS L ART ET LA MATIERE is a French company founded 50 years ago, specialized in the sector Commerce de détail de meubles. Based in PARIS (75013), this company of category PME shows in 2020 a net income positive of 152 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
| Indicator | 2020 |
|---|---|
| Revenue | N/C |
| Net income | 151 759 € |
| EBITDA | N/C |
| Net margin | N/C |
In 2020, SAS L ART ET LA MATIERE generates positive net income of 152 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
151 759 €
The debt ratio (= Financial debt / Equity x 100) stands at 186%. 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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
186.195%
16.871%
10.4%
In 2020, the debt ratio of SAS L ART ET LA MATIERE (186.19) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2020, the financial autonomy of SAS L ART ET LA MATIERE (16.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
The liquidity ratio (= Current assets / Current liabilities) stands at 160.42. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
160.416
In 2020, the liquidity ratio of SAS L ART ET LA MATIERE (160.42) 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.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 171 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 108 days. The gap of 63 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.
0 €
171 j
108 j
0 j
Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 333 805€ to 998 268€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 28 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 SAS L ART ET LA MATIERE with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail de meubles
The revenue of SAS L ART ET LA MATIERE is not publicly disclosed (confidential accounts filed with INPI).
Yes, SAS L ART ET LA MATIERE generated a net profit of 152 k€ in 2020.
The headquarters of SAS L ART ET LA MATIERE is located in PARIS (75013), in the department Paris.
The tax return of SAS L ART ET LA MATIERE 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).
SAS L ART ET LA MATIERE operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.