APARANJAN : revenue, balance sheet and financial ratios

APARANJAN is a French company founded 7 years ago, specialized in the sector Fabrication d’articles de bijouterie fantaisie et articles similaires. Based in MARSEILLE (13011), this company of category PME shows in 2021 a revenue of 4.9 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 - APARANJAN (SIREN 842308603)
Indicator 2025 2024 2023 2022 2021 2020
Revenue N/C N/C N/C N/C 4 937 644 € 2 018 914 €
Net income 31 526 € -448 234 € 2 844 € 235 835 € 740 244 € 308 813 €
EBITDA N/C N/C N/C N/C 1 078 375 € 444 489 €
Net margin N/C N/C N/C N/C 15.0% 15.3%

Revenue and income statement

In 2025, APARANJAN generates positive net income of 32 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2025: 309 k€ -> 32 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

31 526 €

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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 33%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 47%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

33.263%

Financial autonomy (2025) ?
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

46.533%

Asset age ratio (2025) ?
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

48.8%

Solvency indicators evolution
APARANJAN

Sector positioning

Debt ratio
33.26 2025
2023
2024
2025
Q1: 0.0
Med: 5.46
Q3: 31.89
Average +10 pts over 3 years

In 2025, the debt ratio of APARANJAN (33.26) 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
46.53% 2025
2023
2024
2025
Q1: 0.0%
Med: 10.54%
Q3: 64.58%
Good

In 2025, the financial autonomy of APARANJAN (46.5%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 190.59. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

190.59

Liquidity indicators evolution
APARANJAN

Sector positioning

Liquidity ratio
190.59 2025
2023
2024
2025
Q1: 172.5
Med: 405.53
Q3: 472.11
Average -24 pts over 3 years

In 2025, the liquidity ratio of APARANJAN (190.59) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
APARANJAN

Positioning of APARANJAN in its sector

Comparison with sector Fabrication d’articles de bijouterie fantaisie et articles similaires

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of APARANJAN is estimated at 87 837 € (range 24 446€ - 179 475€). 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.

Estimated enterprise value 2025
101 transactions
24k€ 87k€ 179k€
87 837 € Range: 24 446€ - 179 475€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
31 526 € × 2.8x = 87 837 €
Range: 24 446€ - 179 475€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 101 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 (Fabrication d’articles de bijouterie fantaisie et articles similaires)

Compare APARANJAN with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d’articles de bijouterie fantaisie et articles similaires

Frequently asked questions about APARANJAN

What is the revenue of APARANJAN ?

The revenue of APARANJAN in 2021 is 4.9 M€.

Is APARANJAN profitable?

Yes, APARANJAN generated a net profit of 32 k€ in 2025.

Where is the headquarters of APARANJAN ?

The headquarters of APARANJAN is located in MARSEILLE (13011), in the department Bouches-du-Rhone.

Where to find the tax return of APARANJAN ?

The tax return of APARANJAN 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 APARANJAN operate?

APARANJAN operates in the sector Fabrication d’articles de bijouterie fantaisie et articles similaires (NAF code 32.13Z). See the 'Sector positioning' section above to compare the company with its competitors.