SIREN : 493518963
SCOP LES ARTISONS SARL is a French company founded 19 years ago, specialized in the sector Supérettes. Based in FIRMINY (42700), this company of category PME shows in 2024 a revenue of 2.0 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
| Indicator | 2024 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|
| Revenue | 1 958 972 € | 1 587 281 € | 1 790 185 € | 1 985 276 € | 1 549 034 € | 1 438 080 € | 1 436 540 € |
| Net income | 42 955 € | 21 148 € | 1 281 € | -36 920 € | 703 € | 12 818 € | 41 331 € |
| EBITDA | 47 430 € | 69 724 € | 86 896 € | 26 443 € | 40 104 € | 36 655 € | 67 279 € |
| Net margin | 2.2% | 1.3% | 0.1% | -1.9% | 0.0% | 0.9% | 2.9% |
In 2024, SCOP LES ARTISONS SARL achieves revenue of 2.0 M€. Revenue is growing positively over 7 years (CAGR: +4.5%). Vs 2022, growth of +23% (1.6 M€ -> 2.0 M€). After deducting consumption (1.3 M€), gross margin stands at 642 k€, i.e. a rate of 33%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 47 k€, representing 2.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 43 k€, i.e. 2.2% of revenue. This profit can be retained or distributed to shareholders.
1 958 972 €
642 334 €
47 430 €
47 334 €
42 955 €
2.4%
The debt ratio (= Financial debt / Equity x 100) stands at 74%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
73.908%
39.808%
2.203%
4.34
27.0%
In 2024, the debt ratio of SCOP LES ARTISONS SARL (73.91) 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 2024, the financial autonomy of SCOP LES ARTISONS SARL (39.8%) 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 2024, the repayment capacity of SCOP LES ARTISONS SARL (4.34) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 190.86. 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 7.8x. Operating income very largely covers interest expenses: high safety margin.
190.861
7.767
In 2024, the liquidity ratio of SCOP LES ARTISONS SARL (190.86) 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 2024, the interest coverage of SCOP LES ARTISONS SARL (7.8x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 27 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 21 days of revenue, i.e. 114 k€ to permanently finance.
114 306 €
1 j
30 j
27 j
21 j
Based on 551 transactions of similar company sales in 2024, the value of SCOP LES ARTISONS SARL is estimated at 297 291 € (range 135 119€ - 600 001€). With an EBITDA of 47 430€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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 551 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 SCOP LES ARTISONS SARL with other companies in the same sector:
The revenue of SCOP LES ARTISONS SARL in 2024 is 2.0 M€.
Yes, SCOP LES ARTISONS SARL generated a net profit of 43 k€ in 2024.
The headquarters of SCOP LES ARTISONS SARL is located in FIRMINY (42700), in the department Loire.
The tax return of SCOP LES ARTISONS SARL 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).
SCOP LES ARTISONS SARL operates in the sector Supérettes (NAF code 47.11C). See the 'Sector positioning' section above to compare the company with its competitors.