ARBA : revenue, balance sheet and financial ratios

ARBA is a French company founded 21 years ago, specialized in the sector Fabrication d’articles de joaillerie et bijouterie. Based in AGDE (34300), this company of category PME shows in 2023 a revenue of 1.1 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 - ARBA (SIREN 478546740)
Indicator 2025 2024 2023 2022 2021 2018 2016
Revenue N/C N/C 1 132 998 € 940 773 € 681 246 € 384 849 € 333 867 €
Net income 154 857 € 143 620 € 95 655 € 174 567 € 102 883 € 11 778 € 14 672 €
EBITDA N/C N/C 154 342 € 243 794 € 143 245 € 41 715 € 25 632 €
Net margin N/C N/C 8.4% 18.6% 15.1% 3.1% 4.4%

Revenue and income statement

In 2025, ARBA generates positive net income of 155 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 15 k€ -> 155 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

154 857 €

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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 2%. 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 90%. 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

2.271%

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

90.204%

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

54.8%

Solvency indicators evolution
ARBA

Sector positioning

Debt ratio
2.27 2025
2023
2024
2025
Q1: 0.03
Med: 3.27
Q3: 40.03
Good +12 pts over 3 years

In 2025, the debt ratio of ARBA (2.27) 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
90.2% 2025
2023
2024
2025
Q1: 28.4%
Med: 58.55%
Q3: 79.56%
Excellent +6 pts over 3 years

In 2025, the financial autonomy of ARBA (90.2%) 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
0.17 years 2023
2023
Q1: 0.0 years
Med: 0.11 years
Q3: 1.74 years
Average

In 2023, the repayment capacity of ARBA (0.17) 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 1062.38. 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

1062.378

Liquidity indicators evolution
ARBA

Sector positioning

Liquidity ratio
1062.38 2025
2023
2024
2025
Q1: 221.45
Med: 362.88
Q3: 592.9
Excellent

In 2025, the liquidity ratio of ARBA (1062.38) 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
0.0x 2023
2023
Q1: 0.0x
Med: 0.14x
Q3: 2.25x
Average

In 2023, the interest coverage of ARBA (0.0x) 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.

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
ARBA

Positioning of ARBA in its sector

Comparison with sector Fabrication d’articles de joaillerie et bijouterie

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of ARBA is estimated at 431 459 € (range 120 081€ - 881 588€). 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
120k€ 431k€ 881k€
431 459 € Range: 120 081€ - 881 588€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
154 857 € × 2.8x = 431 459 €
Range: 120 082€ - 881 589€

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 joaillerie et bijouterie)

Compare ARBA with other companies in the same sector:

Frequently asked questions about ARBA

What is the revenue of ARBA ?

The revenue of ARBA in 2023 is 1.1 M€.

Is ARBA profitable?

Yes, ARBA generated a net profit of 155 k€ in 2025.

Where is the headquarters of ARBA ?

The headquarters of ARBA is located in AGDE (34300), in the department Herault.

Where to find the tax return of ARBA ?

The tax return of ARBA 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 ARBA operate?

ARBA operates in the sector Fabrication d’articles de joaillerie et bijouterie (NAF code 32.12Z). See the 'Sector positioning' section above to compare the company with its competitors.