ARCELORMITTAL COMMERCIAL FRANCE : revenue, balance sheet and financial ratios

ARCELORMITTAL COMMERCIAL FRANCE is a French company founded 31 years ago, specialized in the sector Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques. Based in SAINT-DENIS (93210), this company of category GE shows in 2024 a revenue of 24.6 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 COMMERCIAL FRANCE (SIREN 400050951)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 24 634 628 € 26 238 741 € 29 223 529 € 28 406 482 € 24 408 949 € 32 802 302 € 38 270 753 € 37 575 730 € 37 703 625 €
Net income 2 959 982 € 3 148 803 € 3 378 006 € 3 206 267 € 2 651 158 € 3 437 678 € 3 769 880 € 3 689 793 € 3 727 350 €
EBITDA 3 887 380 € 4 111 049 € 4 594 526 € 4 462 999 € 3 797 265 € 5 086 252 € 5 761 131 € 5 650 753 € 5 778 020 €
Net margin 12.0% 12.0% 11.6% 11.3% 10.9% 10.5% 9.9% 9.8% 9.9%

Revenue and income statement

In 2024, ARCELORMITTAL COMMERCIAL FRANCE achieves revenue of 24.6 M€. Revenue is declining over the period 2016-2024 (CAGR: -5.2%). Slight decline of -6% vs 2023. After deducting consumption (0 €), gross margin stands at 24.6 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.9 M€, representing 15.8% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.0 M€, i.e. 12.0% 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

24 634 628 €

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

24 634 628 €

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

3 887 380 €

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

3 861 054 €

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

2 959 982 €

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

15.8%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

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 41%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 12.1% 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 (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

40.518%

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

12.112%

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

4.8%

Solvency indicators evolution
ARCELORMITTAL COMMERCIAL FRANCE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 0.32
Q3: 24.28
Excellent

In 2024, the debt ratio of ARCELORMITTAL COMMERCIAL ... (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
40.52% 2024
2022
2023
2024
Q1: 12.8%
Med: 44.41%
Q3: 74.53%
Average -6 pts over 3 years

In 2024, the financial autonomy of ARCELORMITTAL COMMERCIAL ... (40.5%) 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: 0.0 years
Q3: 0.65 years
Excellent

In 2024, the repayment capacity of ARCELORMITTAL COMMERCIAL ... (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 166.47. 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

166.466

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

0.0

Liquidity indicators evolution
ARCELORMITTAL COMMERCIAL FRANCE

Sector positioning

Liquidity ratio
166.47 2024
2022
2023
2024
Q1: 132.32
Med: 209.15
Q3: 511.28
Average

In 2024, the liquidity ratio of ARCELORMITTAL COMMERCIAL ... (166.47) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.02x
Q3: 2.34x
Average

In 2024, the interest coverage of ARCELORMITTAL COMMERCIAL ... (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: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1 days. The gap of 56 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 53 days of revenue, i.e. 3.6 M€ to permanently finance. Notable WCR improvement over the period (-79%), freeing up cash.

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

3 596 656 €

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

57 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

1 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

0 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

53 j

WCR and payment terms evolution
ARCELORMITTAL COMMERCIAL FRANCE

Positioning of ARCELORMITTAL COMMERCIAL FRANCE in its sector

Comparison with sector Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of ARCELORMITTAL COMMERCIAL FRANCE is estimated at 6 553 318 € (range 2 568 133€ - 20 402 063€). With an EBITDA of 3 887 380€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.32x (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
229 transactions
2568k€ 6553k€ 20402k€
6 553 318 € Range: 2 568 133€ - 20 402 063€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 887 380 € × 1.6x
Estimation 6 314 916 €
2 060 915€ - 20 964 797€
Revenue Multiple 30%
24 634 628 € × 0.32x
Estimation 7 988 679 €
3 745 805€ - 19 544 986€
Net Income Multiple 20%
2 959 982 € × 1.7x
Estimation 4 996 284 €
2 069 672€ - 20 280 844€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques)

Compare ARCELORMITTAL COMMERCIAL FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques

Frequently asked questions about ARCELORMITTAL COMMERCIAL FRANCE

What is the revenue of ARCELORMITTAL COMMERCIAL FRANCE ?

The revenue of ARCELORMITTAL COMMERCIAL FRANCE in 2024 is 24.6 M€.

Is ARCELORMITTAL COMMERCIAL FRANCE profitable?

Yes, ARCELORMITTAL COMMERCIAL FRANCE generated a net profit of 3.0 M€ in 2024.

Where is the headquarters of ARCELORMITTAL COMMERCIAL FRANCE ?

The headquarters of ARCELORMITTAL COMMERCIAL FRANCE is located in SAINT-DENIS (93210), in the department Seine-Saint-Denis.

Where to find the tax return of ARCELORMITTAL COMMERCIAL FRANCE ?

The tax return of ARCELORMITTAL COMMERCIAL FRANCE 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 COMMERCIAL FRANCE operate?

ARCELORMITTAL COMMERCIAL FRANCE operates in the sector Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques (NAF code 46.12B). See the 'Sector positioning' section above to compare the company with its competitors.