SOCIETE ARTESIENNE PARTICIPATION HOLDING : revenue, balance sheet and financial ratios

SOCIETE ARTESIENNE PARTICIPATION HOLDING is a French company founded 62 years ago, specialized in the sector Activités des sociétés holding. Based in MALLEMORT (13370), this company of category PME shows in 2023 a revenue of 168 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 - SOCIETE ARTESIENNE PARTICIPATION HOLDING (SIREN 641920103)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 168 445 € 352 979 € 353 079 € 385 385 € 371 483 € 386 055 € 359 361 € 312 673 €
Net income -81 813 € 617 491 € 205 290 € -100 991 € 121 069 € -46 729 € -454 217 € -65 866 €
EBITDA -11 719 € 116 723 € 175 530 € 162 332 € 125 444 € 116 751 € 25 983 € -75 217 €
Net margin -48.6% 174.9% 58.1% -26.2% 32.6% -12.1% -126.4% -21.1%

Revenue and income statement

In 2023, SOCIETE ARTESIENNE PARTICIPATION HOLDING achieves revenue of 168 k€. Revenue is declining over the period 2016-2023 (CAGR: -8.5%). Significant drop of -52% vs 2022. After deducting consumption (3 k€), gross margin stands at 166 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -12 k€, representing -7.0% of revenue. Warning negative scissor effect: despite revenue change (-52%), EBITDA varies by -110%, reducing margin by 40.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -82 k€ (-48.6% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

168 445 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

165 875 €

EBITDA (2023) ?
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

-11 719 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-100 685 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-81 813 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-7.0%

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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 5%. 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 94%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 51.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

5.432%

Financial autonomy (2023) ?
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

94.032%

Cash flow / Revenue (2023) ?
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

4.214%

Repayment capacity (2023) ?
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

51.455

Asset age ratio (2023) ?
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

52.4%

Solvency indicators evolution
SOCIETE ARTESIENNE PARTICIPATION HOLDING

Sector positioning

Debt ratio
5.43 2023
2021
2022
2023
Q1: 0.03
Med: 10.87
Q3: 70.22
Good

In 2023, the debt ratio of SOCIETE ARTESIENNE PARTIC... (5.43) 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
94.03% 2023
2021
2022
2023
Q1: 17.2%
Med: 61.39%
Q3: 90.77%
Excellent

In 2023, the financial autonomy of SOCIETE ARTESIENNE PARTIC... (94.0%) 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
51.45 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.09 years
Q3: 3.23 years
Average +8 pts over 3 years

In 2023, the repayment capacity of SOCIETE ARTESIENNE PARTIC... (51.45) 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 10159.33. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

10159.327

Interest coverage (2023) ?
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

-137.264

Liquidity indicators evolution
SOCIETE ARTESIENNE PARTICIPATION HOLDING

Sector positioning

Liquidity ratio
10159.33 2023
2021
2022
2023
Q1: 126.86
Med: 619.0
Q3: 3548.33
Excellent +17 pts over 3 years

In 2023, the liquidity ratio of SOCIETE ARTESIENNE PARTIC... (10159.33) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-137.26x 2023
2021
2022
2023
Q1: -65.31x
Med: 0.0x
Q3: 0.0x
Average -50 pts over 3 years

In 2023, the interest coverage of SOCIETE ARTESIENNE PARTIC... (-137.3x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Overall, WCR represents 1833 days of revenue, i.e. 858 k€ to permanently finance. Over 2016-2023, WCR increased by +117%, requiring additional financing.

Operating WCR (2023) ?
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

857 826 €

Customer credit (2023) ?
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

5 j

Supplier credit (2023) ?
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

26 j

Inventory turnover (2023) ?
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 (2023) ?
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

1833 j

WCR and payment terms evolution
SOCIETE ARTESIENNE PARTICIPATION HOLDING

Positioning of SOCIETE ARTESIENNE PARTICIPATION HOLDING in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 63 transactions of similar company sales in 2023, the value of SOCIETE ARTESIENNE PARTICIPATION HOLDING is estimated at 40 507 € (range 29 624€ - 120 302€). The price/revenue ratio is 0.24x (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 2023
63 tx
29k€ 40k€ 120k€
40 507 € Range: 29 624€ - 120 302€
NAF 5 année 2023

Valuation method used

Revenue Multiple
168 445 € × 0.24x = 40 507 €
Range: 29 625€ - 120 302€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 des sociétés holding)

Compare SOCIETE ARTESIENNE PARTICIPATION HOLDING with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SOCIETE ARTESIENNE PARTICIPATION HOLDING

What is the revenue of SOCIETE ARTESIENNE PARTICIPATION HOLDING ?

The revenue of SOCIETE ARTESIENNE PARTICIPATION HOLDING in 2023 is 168 k€.

Is SOCIETE ARTESIENNE PARTICIPATION HOLDING profitable?

SOCIETE ARTESIENNE PARTICIPATION HOLDING recorded a net loss in 2023.

Where is the headquarters of SOCIETE ARTESIENNE PARTICIPATION HOLDING ?

The headquarters of SOCIETE ARTESIENNE PARTICIPATION HOLDING is located in MALLEMORT (13370), in the department Bouches-du-Rhone.

Where to find the tax return of SOCIETE ARTESIENNE PARTICIPATION HOLDING ?

The tax return of SOCIETE ARTESIENNE PARTICIPATION HOLDING 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 SOCIETE ARTESIENNE PARTICIPATION HOLDING operate?

SOCIETE ARTESIENNE PARTICIPATION HOLDING operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.