Le dernier exercice comptable publié pour cette entreprise remonte à 2021. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

ARBRES EN CIMES : revenue, balance sheet and financial ratios

ARBRES EN CIMES is a French company founded 8 years ago, specialized in the sector Services de soutien à l'exploitation forestière. Based in SAINT-MARTIN-DE-LA-PORTE (73140), this company of category PME shows in 2021 a revenue of 287 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-09-19

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Fragile

Signal structurel : résultat d'exploitation insuffisant pour couvrir les intérêts.

In summary, ARBRES EN CIMES combines a growing business with positive profitability. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - ARBRES EN CIMES (SIREN 833028947)
Indicator 2021 2020 2019
Revenue 287 344 € 224 428 € 156 855 €
Net income 69 163 € 45 394 € 17 904 €
EBITDA 95 019 € 63 175 € 27 143 €
Net margin 24.1% 20.2% 11.4%

Revenue and income statement

In 2021, ARBRES EN CIMES achieves revenue of 287 k€. Over the period 2019-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +35.3%. Vs 2020, growth of +28% (224 k€ -> 287 k€). EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 95 k€, representing 33.1% of revenue. Positive scissor effect: EBITDA margin improves by +4.9 pts, sign of improved operational efficiency. Compared with its sector, this ratio places the company among the best positioned (sector median: 10.6%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 69 k€, i.e. 24.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

287 344 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

285 769 €

EBITDA (2021) ?
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

95 019 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

90 241 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

69 163 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

33.1%

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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 25%. This ratio is more favorable than the sector median (54.5%). Financial autonomy (= Equity / Total assets x 100) reaches 60%. Compared with its sector, this ratio places the company among the best positioned (sector median: 26.2%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This ratio is more favorable than the sector median (0.6 years). Cash flow represents 25.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 10.1%).

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

24.9%

Financial autonomy (2021) ?
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

59.6%

Cash flow / Revenue (2021) ?
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

25.89%

Repayment capacity (2021) ?
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

0.5

Asset age ratio (2021) ?
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

47.5%

Solvency indicators evolution
ARBRES EN CIMES

Sector positioning

Debt ratio
24.9% 2021
Q1: 2.85%
Med: 54.47%
Q3: 157.38%
Good -40 pts over 3 years

In 2021, the debt ratio of ARBRES EN CIMES (24.9%) 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
59.6% 2021
Q1: 8.56%
Med: 26.17%
Q3: 46.52%
Excellent +40 pts over 3 years

In 2021, the financial autonomy of ARBRES EN CIMES (59.6%) 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
0.5 years 2021
Q1: 0.0 years
Med: 0.63 years
Q3: 3.09 years
Good -29 pts over 3 years

In 2021, the repayment capacity of ARBRES EN CIMES (0.50) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2.78. This ratio is more favorable than the sector median (2.0). The interest coverage ratio (= EBIT / Interest expenses) is 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2021) ?
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

2.78

Interest coverage (2021) ?
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

0.63

Liquidity indicators evolution
ARBRES EN CIMES

Sector positioning

Liquidity ratio
2.78 2021
Q1: 1.09
Med: 1.96
Q3: 3.02
Good +19 pts over 3 years

In 2021, the liquidity ratio of ARBRES EN CIMES (2.78) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.63x 2021
Q1: 0.0x
Med: 0.55x
Q3: 2.79x
Good -16 pts over 3 years

In 2021, the interest coverage of ARBRES EN CIMES (0.6x) 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: 84 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. The company must finance 29 days of gap between collections and payments. Overall, WCR represents 55 days of revenue, i.e. 44 k€ to permanently finance. Between 2019 and 2021, WCR improved by 51 days of revenue, freeing up cash.

Operating WCR (2021) ?
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

43 964 €

Customer credit (2021) ?
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

84 j

Supplier credit (2021) ?
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

55 j

Inventory turnover (2021) ?
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 (2021) ?
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

55 j

WCR and payment terms evolution
ARBRES EN CIMES

Positioning of ARBRES EN CIMES in its sector

Comparison with sector Services de soutien à l'exploitation forestière

Similar companies (Services de soutien à l'exploitation forestière)

Compare ARBRES EN CIMES with other companies in the same sector:

Voir toutes les statistiques du secteur Services de soutien à l'exploitation forestière

Top companies in Services de soutien à l'exploitation forestière

Largest companies by revenue in the sector Services de soutien à l'exploitation forestière:

Top companies in Savoie

Largest companies by revenue in the department Savoie:

Voir le classement complet du département Savoie

Frequently asked questions about ARBRES EN CIMES

What is the revenue of ARBRES EN CIMES ?

The revenue of ARBRES EN CIMES in 2021 is 287 k€.

Is ARBRES EN CIMES profitable?

Yes, ARBRES EN CIMES generated a net profit of 69 k€ in 2021.

Where is the headquarters of ARBRES EN CIMES ?

The headquarters of ARBRES EN CIMES is located in SAINT-MARTIN-DE-LA-PORTE (73140), in the department Savoie.

Where to find the tax return of ARBRES EN CIMES ?

The tax return of ARBRES EN CIMES 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 ARBRES EN CIMES operate?

ARBRES EN CIMES operates in the sector Services de soutien à l'exploitation forestière (NAF code 02.40Z). See the 'Sector positioning' section above to compare the company with its competitors.