ARC EN CIEL GESTION SYSTEME : revenue, balance sheet and financial ratios

ARC EN CIEL GESTION SYSTEME is a French company founded 27 years ago, specialized in the sector Activités des agents et courtiers d'assurances. Based in NOGENT-SUR-MARNE (94130), this company of category PME shows in 2021 a revenue of 197 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - ARC EN CIEL GESTION SYSTEME (SIREN 421572439)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 196 957 € 181 576 € 204 534 € 194 332 € 163 118 € 141 828 €
Net income 27 064 € 6 051 € 4 741 € 1 800 € 15 714 € 11 673 €
EBITDA 37 047 € -660 € 12 695 € 10 714 € 28 295 € 25 203 €
Net margin 13.7% 3.3% 2.3% 0.9% 9.6% 8.2%

Revenue and income statement

In 2021, ARC EN CIEL GESTION SYSTEME achieves revenue of 197 k€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +6.8%. Vs 2020: +8%. After deducting consumption (0 €), gross margin stands at 197 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 37 k€, representing 18.8% of revenue. Positive scissor effect: EBITDA margin improves by +19.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 27 k€, i.e. 13.7% 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

196 957 €

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

196 957 €

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

37 047 €

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

26 118 €

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

27 064 €

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

18.8%

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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 97%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 19.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.009%

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

97.472%

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

19.285%

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

0.001

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

14.6%

Solvency indicators evolution
ARC EN CIEL GESTION SYSTEME

Sector positioning

Debt ratio
0.01 2021
2019
2020
2021
Q1: 0.06
Med: 13.41
Q3: 70.54
Excellent

In 2021, the debt ratio of ARC EN CIEL GESTION SYSTEME (0.01) 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
97.47% 2021
2019
2020
2021
Q1: 17.05%
Med: 46.53%
Q3: 72.42%
Excellent

In 2021, the financial autonomy of ARC EN CIEL GESTION SYSTEME (97.5%) 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
0.0 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.17 years
Q3: 2.52 years
Good

In 2021, the repayment capacity of ARC EN CIEL GESTION SYSTEME (0.00) 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 3447.73. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

3447.727

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

0.0

Liquidity indicators evolution
ARC EN CIEL GESTION SYSTEME

Sector positioning

Liquidity ratio
3447.73 2021
2019
2020
2021
Q1: 121.03
Med: 222.65
Q3: 474.4
Excellent

In 2021, the liquidity ratio of ARC EN CIEL GESTION SYSTEME (3447.73) 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 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.54x
Average -25 pts over 3 years

In 2021, the interest coverage of ARC EN CIEL GESTION SYSTEME (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. Average customer payment term: 36 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. The company must finance 24 days of gap between collections and payments. Overall, WCR represents 304 days of revenue, i.e. 166 k€ to permanently finance. Over 2016-2021, WCR increased by +41%, requiring additional financing.

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

166 478 €

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

36 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

12 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

304 j

WCR and payment terms evolution
ARC EN CIEL GESTION SYSTEME

Positioning of ARC EN CIEL GESTION SYSTEME in its sector

Comparison with sector Activités des agents et courtiers d'assurances

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 33 104€ to 163 815€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
33k€ 109k€ 163k€
109 599 € Range: 33 104€ - 163 815€
NAF 5 année 2021

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 44 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 (Activités des agents et courtiers d'assurances)

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

Voir toutes les statistiques du secteur Activités des agents et courtiers d'assurances

Frequently asked questions about ARC EN CIEL GESTION SYSTEME

What is the revenue of ARC EN CIEL GESTION SYSTEME ?

The revenue of ARC EN CIEL GESTION SYSTEME in 2021 is 197 k€.

Is ARC EN CIEL GESTION SYSTEME profitable?

Yes, ARC EN CIEL GESTION SYSTEME generated a net profit of 27 k€ in 2021.

Where is the headquarters of ARC EN CIEL GESTION SYSTEME ?

The headquarters of ARC EN CIEL GESTION SYSTEME is located in NOGENT-SUR-MARNE (94130), in the department Val-de-Marne.

Where to find the tax return of ARC EN CIEL GESTION SYSTEME ?

The tax return of ARC EN CIEL GESTION SYSTEME 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 GESTION SYSTEME operate?

ARC EN CIEL GESTION SYSTEME operates in the sector Activités des agents et courtiers d'assurances (NAF code 66.22Z). See the 'Sector positioning' section above to compare the company with its competitors.