SIREN : 429811110
AR MEN DU is a French company founded 26 years ago, specialized in the sector Restauration traditionnelle. Based in NEVEZ (29920), 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 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 2 015 846 € | 1 819 785 € | N/C | N/C | N/C | N/C | N/C |
| Net income | 231 337 € | -85 645 € | 8 536 € | 107 021 € | -100 595 € | -33 378 € | 17 809 € |
| EBITDA | 221 644 € | 247 141 € | N/C | N/C | N/C | N/C | N/C |
| Net margin | 11.5% | -4.7% | N/C | N/C | N/C | N/C | N/C |
In 2024, AR MEN DU achieves revenue of 2.0 M€. Over the period 2023-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.8%. Vs 2023, growth of +11% (1.8 M€ -> 2.0 M€). After deducting consumption (507 k€), gross margin stands at 1.5 M€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 222 k€, representing 11.0% of revenue. Warning negative scissor effect: despite revenue change (+11%), EBITDA varies by -10%, reducing margin by 2.6 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 231 k€, i.e. 11.5% of revenue. This profit can be retained or distributed to shareholders.
2 015 846 €
1 508 952 €
221 644 €
109 764 €
231 337 €
10.9%
The debt ratio (= Financial debt / Equity x 100) stands at 82%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
82.112%
34.997%
9.368%
1.873
29.3%
In 2024, the debt ratio of AR MEN DU (82.11) 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 AR MEN DU (35.0%) 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 AR MEN DU (1.87) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 100.29. 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 3.0x. Financial charges are adequately covered by operations.
100.293
3.029
In 2024, the liquidity ratio of AR MEN DU (100.29) 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.
In 2024, the interest coverage of AR MEN DU (3.0x) 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) 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: 47 days. Excellent situation: suppliers finance 46 days of the operating cycle (retail model). Inventory turnover is 32 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-23 days): operations structurally generate cash.
-129 296 €
1 j
47 j
32 j
-23 j
Based on 698 transactions of similar company sales in 2024, the value of AR MEN DU is estimated at 1 264 555 € (range 655 450€ - 2 412 221€). With an EBITDA of 221 644€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (in line with sector norms). 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 698 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 AR MEN DU with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of AR MEN DU in 2024 is 2.0 M€.
Yes, AR MEN DU generated a net profit of 231 k€ in 2024.
The headquarters of AR MEN DU is located in NEVEZ (29920), in the department Finistere.
The tax return of AR MEN DU 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).
AR MEN DU operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.