ARC EN CIEL DECOR : revenue, balance sheet and financial ratios

ARC EN CIEL DECOR is a French company founded 25 years ago, specialized in the sector Travaux de peinture et vitrerie. Based in CAGNES-SUR-MER (06800), this company of category PME shows in 2022 a revenue of 947 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - ARC EN CIEL DECOR (SIREN 437996036)
Indicator 2022 2019 2018 2017 2016 2015 2014 2013 2012
Revenue 946 960 € 800 357 € 834 735 € 1 404 292 € 1 621 586 € 683 499 € 818 605 € 845 672 € 928 001 €
Net income 21 957 € -16 121 € 22 694 € 18 204 € 81 127 € 11 381 € -10 594 € 10 144 € 17 674 €
EBITDA 31 854 € -16 389 € 23 308 € 27 546 € 108 378 € 16 778 € -20 639 € 6 572 € 11 262 €
Net margin 2.3% -2.0% 2.7% 1.3% 5.0% 1.7% -1.3% 1.2% 1.9%

Revenue and income statement

In 2022, ARC EN CIEL DECOR achieves revenue of 947 k€. Revenue is growing positively over 9 years (CAGR: +0.2%). Vs 2019, growth of +18% (800 k€ -> 947 k€). After deducting consumption (195 k€), gross margin stands at 752 k€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 32 k€, representing 3.4% of revenue. Positive scissor effect: EBITDA margin improves by +5.4 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 22 k€, i.e. 2.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

946 960 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

751 710 €

EBITDA (2022) ?
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

31 854 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

41 629 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

21 957 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.4%

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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 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

44.142%

Financial autonomy (2022) ?
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

35.658%

Cash flow / Revenue (2022) ?
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

1.274%

Repayment capacity (2022) ?
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

5.928

Asset age ratio (2022) ?
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

16.8%

Solvency indicators evolution
ARC EN CIEL DECOR

Sector positioning

Debt ratio
44.14 2022
2018
2019
2022
Q1: 0.11
Med: 13.36
Q3: 56.34
Average +24 pts over 3 years

In 2022, the debt ratio of ARC EN CIEL DECOR (44.14) 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
35.66% 2022
2018
2019
2022
Q1: 4.76%
Med: 29.35%
Q3: 51.84%
Good -11 pts over 3 years

In 2022, the financial autonomy of ARC EN CIEL DECOR (35.7%) 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
5.93 years 2022
2018
2019
2022
Q1: 0.0 years
Med: 0.01 years
Q3: 1.11 years
Average +6 pts over 3 years

In 2022, the repayment capacity of ARC EN CIEL DECOR (5.93) 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 207.70. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2022) ?
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

207.704

Interest coverage (2022) ?
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

0.308

Liquidity indicators evolution
ARC EN CIEL DECOR

Sector positioning

Liquidity ratio
207.7 2022
2018
2019
2022
Q1: 140.43
Med: 202.72
Q3: 302.69
Good

In 2022, the liquidity ratio of ARC EN CIEL DECOR (207.70) 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
0.31x 2022
2018
2019
2022
Q1: 0.0x
Med: 0.0x
Q3: 1.47x
Good -20 pts over 3 years

In 2022, the interest coverage of ARC EN CIEL DECOR (0.3x) 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: 73 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. The company must finance 12 days of gap between collections and payments. Inventory turnover is 61 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 125 days of revenue, i.e. 329 k€ to permanently finance. Over 2012-2022, WCR increased by +189%, requiring additional financing.

Operating WCR (2022) ?
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

328 993 €

Customer credit (2022) ?
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

73 j

Supplier credit (2022) ?
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 (2022) ?
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

61 j

WCR in days of revenue (2022) ?
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

125 j

WCR and payment terms evolution
ARC EN CIEL DECOR

Positioning of ARC EN CIEL DECOR in its sector

Comparison with sector Travaux de peinture et vitrerie

Valuation estimate

Based on 88 transactions of similar company sales (all years), the value of ARC EN CIEL DECOR is estimated at 107 895 € (range 41 406€ - 190 880€). With an EBITDA of 31 854€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.18x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
88 tx
41k€ 107k€ 190k€
107 895 € Range: 41 406€ - 190 880€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
31 854 € × 2.7x
Estimation 86 457 €
26 174€ - 149 633€
Revenue Multiple 30%
946 960 € × 0.18x
Estimation 172 026 €
79 154€ - 303 985€
Net Income Multiple 20%
21 957 € × 3.0x
Estimation 65 298 €
22 867€ - 124 341€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Travaux de peinture et vitrerie)

Compare ARC EN CIEL DECOR with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de peinture et vitrerie

Frequently asked questions about ARC EN CIEL DECOR

What is the revenue of ARC EN CIEL DECOR ?

The revenue of ARC EN CIEL DECOR in 2022 is 947 k€.

Is ARC EN CIEL DECOR profitable?

Yes, ARC EN CIEL DECOR generated a net profit of 22 k€ in 2022.

Where is the headquarters of ARC EN CIEL DECOR ?

The headquarters of ARC EN CIEL DECOR is located in CAGNES-SUR-MER (06800), in the department Alpes-Maritimes.

Where to find the tax return of ARC EN CIEL DECOR ?

The tax return of ARC EN CIEL DECOR 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 ARC EN CIEL DECOR operate?

ARC EN CIEL DECOR operates in the sector Travaux de peinture et vitrerie (NAF code 43.34Z). See the 'Sector positioning' section above to compare the company with its competitors.