ARCELORMITTAL CENTRES DE SERVICES : revenue, balance sheet and financial ratios

ARCELORMITTAL CENTRES DE SERVICES is a French company founded 28 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de minerais et métaux. Based in REIMS (51100), this company of category GE shows in 2024 a revenue of 621.1 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 - ARCELORMITTAL CENTRES DE SERVICES (SIREN 413935776)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 621 134 100 € 731 294 864 € 1 024 824 389 € 916 641 952 € 648 122 104 € 936 653 869 € 1 076 078 881 € 959 289 984 € 824 993 192 €
Net income 14 324 014 € 2 555 304 € 7 711 103 € 29 487 486 € -9 782 652 € 7 125 135 € -3 465 628 € -12 038 583 € 2 221 943 €
EBITDA -5 153 667 € -6 282 305 € 41 597 244 € 58 129 563 € -10 846 126 € -5 806 576 € 4 459 246 € 6 469 482 € 2 131 018 €
Net margin 2.3% 0.3% 0.8% 3.2% -1.5% 0.8% -0.3% -1.3% 0.3%

Revenue and income statement

In 2024, ARCELORMITTAL CENTRES DE SERVICES achieves revenue of 621.1 M€. Activity remains stable over the period (CAGR: -3.5%). Significant drop of -15% vs 2023. After deducting consumption (537.4 M€), gross margin stands at 83.8 M€, i.e. a rate of 13%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -5.2 M€, representing -0.8% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14.3 M€, i.e. 2.3% 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

621 134 100 €

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

83 765 263 €

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

-5 153 667 €

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

-6 224 528 €

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

14 324 014 €

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

-0.8%

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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 35%. The balance between equity and debt is satisfactory.

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

34.86%

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

-1.546%

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

26.7%

Solvency indicators evolution
ARCELORMITTAL CENTRES DE SERVICES

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.21
Med: 11.92
Q3: 50.67
Excellent -36 pts over 3 years

In 2024, the debt ratio of ARCELORMITTAL CENTRES DE ... (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
34.86% 2024
2022
2023
2024
Q1: 28.45%
Med: 52.57%
Q3: 71.08%
Average

In 2024, the financial autonomy of ARCELORMITTAL CENTRES DE ... (34.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 1.69 years
Excellent -34 pts over 3 years

In 2024, the repayment capacity of ARCELORMITTAL CENTRES DE ... (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 146.94. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

146.94

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

-61.507

Liquidity indicators evolution
ARCELORMITTAL CENTRES DE SERVICES

Sector positioning

Liquidity ratio
146.94 2024
2022
2023
2024
Q1: 172.14
Med: 274.65
Q3: 436.7
Watch -6 pts over 3 years

In 2024, the liquidity ratio of ARCELORMITTAL CENTRES DE ... (146.94) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-61.51x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.37x
Q3: 11.8x
Average -50 pts over 3 years

In 2024, the interest coverage of ARCELORMITTAL CENTRES DE ... (-61.5x) 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: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. Excellent situation: suppliers finance 50 days of the operating cycle (retail model). Inventory turnover is 54 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 87 days of revenue, i.e. 149.8 M€ to permanently finance.

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

149 836 179 €

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

18 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

68 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

54 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

87 j

WCR and payment terms evolution
ARCELORMITTAL CENTRES DE SERVICES

Positioning of ARCELORMITTAL CENTRES DE SERVICES in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de minerais et métaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 46 430 689€ to 103 899 887€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
46430k€ 82878k€ 103899k€
82 878 116 € Range: 46 430 689€ - 103 899 887€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 (Commerce de gros (commerce interentreprises) de minerais et métaux)

Compare ARCELORMITTAL CENTRES DE SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de minerais et métaux

Frequently asked questions about ARCELORMITTAL CENTRES DE SERVICES

What is the revenue of ARCELORMITTAL CENTRES DE SERVICES ?

The revenue of ARCELORMITTAL CENTRES DE SERVICES in 2024 is 621.1 M€.

Is ARCELORMITTAL CENTRES DE SERVICES profitable?

Yes, ARCELORMITTAL CENTRES DE SERVICES generated a net profit of 14.3 M€ in 2024.

Where is the headquarters of ARCELORMITTAL CENTRES DE SERVICES ?

The headquarters of ARCELORMITTAL CENTRES DE SERVICES is located in REIMS (51100), in the department Marne.

Where to find the tax return of ARCELORMITTAL CENTRES DE SERVICES ?

The tax return of ARCELORMITTAL CENTRES DE SERVICES 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 ARCELORMITTAL CENTRES DE SERVICES operate?

ARCELORMITTAL CENTRES DE SERVICES operates in the sector Commerce de gros (commerce interentreprises) de minerais et métaux (NAF code 46.72Z). See the 'Sector positioning' section above to compare the company with its competitors.