ARCT ELECTRONIQUE : revenue, balance sheet and financial ratios

ARCT ELECTRONIQUE is a French company founded 27 years ago, specialized in the sector Réparation de matériels électroniques et optiques. Based in ARTIGUES-PRES-BORDEAUX (33370), this company of category PME shows in 2024 a revenue of 232 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - ARCT ELECTRONIQUE (SIREN 421298084)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 232 030 € 250 123 € 273 141 € 272 330 € 268 692 € 303 539 € 296 971 € 319 303 € 321 269 €
Net income 1 651 € -65 422 € 905 € 798 € 4 901 € 1 816 € 4 370 € 25 818 € 28 202 €
EBITDA 2 017 € -66 837 € 1 470 € 1 212 € 5 274 € 1 867 € 2 764 € 27 841 € 27 354 €
Net margin 0.7% -26.2% 0.3% 0.3% 1.8% 0.6% 1.5% 8.1% 8.8%

Revenue and income statement

In 2024, ARCT ELECTRONIQUE achieves revenue of 232 k€. Activity remains stable over the period (CAGR: -4.0%). Slight decline of -7% vs 2023. After deducting consumption (48 k€), gross margin stands at 184 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 2 k€, representing 0.9% of revenue. Positive scissor effect: EBITDA margin improves by +27.6 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 2 k€, i.e. 0.7% 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

232 030 €

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

183 564 €

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

2 017 €

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

1 651 €

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

1 651 €

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

0.9%

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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 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 71%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 0.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.178%

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

71.31%

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

0.818%

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

0.128

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

2.1%

Solvency indicators evolution
ARCT ELECTRONIQUE

Sector positioning

Debt ratio
0.18 2024
2022
2023
2024
Q1: 0.05
Med: 9.93
Q3: 29.51
Good

In 2024, the debt ratio of ARCT ELECTRONIQUE (0.18) 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
71.31% 2024
2022
2023
2024
Q1: 26.48%
Med: 50.0%
Q3: 62.83%
Excellent

In 2024, the financial autonomy of ARCT ELECTRONIQUE (71.3%) 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
0.13 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.88 years
Average

In 2024, the repayment capacity of ARCT ELECTRONIQUE (0.13) 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 289.59. 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

289.587

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
ARCT ELECTRONIQUE

Sector positioning

Liquidity ratio
289.59 2024
2022
2023
2024
Q1: 189.26
Med: 248.71
Q3: 335.97
Good -14 pts over 3 years

In 2024, the liquidity ratio of ARCT ELECTRONIQUE (289.59) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.09x
Q3: 2.24x
Average

In 2024, the interest coverage of ARCT ELECTRONIQUE (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: 53 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The gap of 53 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 61 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 41 days of revenue, i.e. 26 k€ 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

26 261 €

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

53 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

0 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

61 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

41 j

WCR and payment terms evolution
ARCT ELECTRONIQUE

Positioning of ARCT ELECTRONIQUE in its sector

Comparison with sector Réparation de matériels électroniques et optiques

Valuation estimate

Based on 197 transactions of similar company sales (all years), the value of ARCT ELECTRONIQUE is estimated at 22 941 € (range 11 020€ - 43 243€). With an EBITDA of 2 017€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.28x (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
197 transactions
11k€ 22k€ 43k€
22 941 € Range: 11 020€ - 43 243€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 017 € × 2.4x
Estimation 4 877 €
1 553€ - 12 203€
Revenue Multiple 30%
232 030 € × 0.28x
Estimation 66 119 €
33 209€ - 117 980€
Net Income Multiple 20%
1 651 € × 2.0x
Estimation 3 334 €
1 404€ - 8 739€
How is this estimate calculated?

This estimate is based on the analysis of 197 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 (Réparation de matériels électroniques et optiques)

Compare ARCT ELECTRONIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation de matériels électroniques et optiques

Frequently asked questions about ARCT ELECTRONIQUE

What is the revenue of ARCT ELECTRONIQUE ?

The revenue of ARCT ELECTRONIQUE in 2024 is 232 k€.

Is ARCT ELECTRONIQUE profitable?

Yes, ARCT ELECTRONIQUE generated a net profit of 2 k€ in 2024.

Where is the headquarters of ARCT ELECTRONIQUE ?

The headquarters of ARCT ELECTRONIQUE is located in ARTIGUES-PRES-BORDEAUX (33370), in the department Gironde.

Where to find the tax return of ARCT ELECTRONIQUE ?

The tax return of ARCT ELECTRONIQUE 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 ARCT ELECTRONIQUE operate?

ARCT ELECTRONIQUE operates in the sector Réparation de matériels électroniques et optiques (NAF code 33.13Z). See the 'Sector positioning' section above to compare the company with its competitors.