ARBOIS ENROBES : revenue, balance sheet and financial ratios

ARBOIS ENROBES is a French company founded 31 years ago, specialized in the sector Fabrication d'autres produits minéraux non métalliques n.c.a.. Based in VITROLLES (13127), this company of category GE shows in 2024 a revenue of 11.9 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

Financial history - ARBOIS ENROBES (SIREN 398539098)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 11 933 100 € 11 757 199 € 12 161 919 € 10 882 997 € 5 621 367 € 8 142 609 € 7 077 240 €
Net income 608 349 € 502 373 € 508 722 € 483 997 € 256 772 € 359 580 € 311 658 €
EBITDA 1 114 421 € 1 018 570 € 992 408 € 871 493 € 601 908 € 980 295 € 702 632 €
Net margin 5.1% 4.3% 4.2% 4.4% 4.6% 4.4% 4.4%

Revenue and income statement

In 2024, ARBOIS ENROBES achieves revenue of 11.9 M€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.1%. Vs 2023: +1%. After deducting consumption (8.6 M€), gross margin stands at 3.3 M€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 9.3% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 608 k€, i.e. 5.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

11 933 100 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 307 613 €

EBITDA (2024) ?
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

1 114 421 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

826 804 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

608 349 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.3%

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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 0%. 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 32%. The balance between equity and debt is satisfactory. Cash flow represents 7.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2024) ?
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

32.424%

Cash flow / Revenue (2024) ?
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

7.508%

Repayment capacity (2024) ?
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

0.0

Asset age ratio (2024) ?
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

31.3%

Solvency indicators evolution
ARBOIS ENROBES

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 11.35
Q3: 71.05
Excellent -17 pts over 3 years

In 2024, the debt ratio of ARBOIS ENROBES (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
32.42% 2024
2022
2023
2024
Q1: 9.68%
Med: 23.36%
Q3: 45.54%
Good +7 pts over 3 years

In 2024, the financial autonomy of ARBOIS ENROBES (32.4%) 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.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.65 years
Excellent -27 pts over 3 years

In 2024, the repayment capacity of ARBOIS ENROBES (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 93.93. 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 5.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

93.931

Interest coverage (2024) ?
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

5.578

Liquidity indicators evolution
ARBOIS ENROBES

Sector positioning

Liquidity ratio
93.93 2024
2022
2023
2024
Q1: 94.61
Med: 137.76
Q3: 236.84
Average +10 pts over 3 years

In 2024, the liquidity ratio of ARBOIS ENROBES (93.93) 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.

Interest coverage
5.58x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.99x
Q3: 6.91x
Good +7 pts over 3 years

In 2024, the interest coverage of ARBOIS ENROBES (5.6x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 59 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 52 days of revenue, i.e. 1.7 M€ to permanently finance. Over 2018-2024, WCR increased by +201%, requiring additional financing.

Operating WCR (2024) ?
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

1 720 037 €

Customer credit (2024) ?
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

59 j

Supplier credit (2024) ?
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

61 j

Inventory turnover (2024) ?
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

4 j

WCR in days of revenue (2024) ?
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

52 j

WCR and payment terms evolution
ARBOIS ENROBES

Positioning of ARBOIS ENROBES in its sector

Comparison with sector Fabrication d'autres produits minéraux non métalliques n.c.a.

Valuation estimate

Based on 228 transactions of similar company sales (all years), the value of ARBOIS ENROBES is estimated at 1 537 265 € (range 642 814€ - 4 108 952€). With an EBITDA of 1 114 421€, the sector multiple of 1.5x is applied. The price/revenue ratio is 0.13x (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.

Estimated enterprise value 2024
228 transactions
642k€ 1537k€ 4108k€
1 537 265 € Range: 642 814€ - 4 108 952€
Section all-time Aggregated at NAF section level

Valuation detail by method

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EBITDA Multiple 50%
1 114 421 € × 1.5x
Estimation 1 717 556 €
535 639€ - 4 447 011€
Revenue Multiple 30%
11 933 100 € × 0.13x
Estimation 1 528 539 €
1 054 456€ - 4 545 278€
Net Income Multiple 20%
608 349 € × 1.8x
Estimation 1 099 627 €
293 290€ - 2 609 317€
How is this estimate calculated?

This estimate is based on the analysis of 228 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'autres produits minéraux non métalliques n.c.a.)

Compare ARBOIS ENROBES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres produits minéraux non métalliques n.c.a.

Frequently asked questions about ARBOIS ENROBES

What is the revenue of ARBOIS ENROBES ?

The revenue of ARBOIS ENROBES in 2024 is 11.9 M€.

Is ARBOIS ENROBES profitable?

Yes, ARBOIS ENROBES generated a net profit of 608 k€ in 2024.

Where is the headquarters of ARBOIS ENROBES ?

The headquarters of ARBOIS ENROBES is located in VITROLLES (13127), in the department Bouches-du-Rhone.

Where to find the tax return of ARBOIS ENROBES ?

The tax return of ARBOIS ENROBES 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 ARBOIS ENROBES operate?

ARBOIS ENROBES operates in the sector Fabrication d'autres produits minéraux non métalliques n.c.a. (NAF code 23.99Z). See the 'Sector positioning' section above to compare the company with its competitors.