ARDECHOISE DES PLASTIQUES DES BRUYERES : revenue, balance sheet and financial ratios

ARDECHOISE DES PLASTIQUES DES BRUYERES is a French company founded 42 years ago, specialized in the sector Fabrication de plaques, feuilles, tubes et profilés en matières plastiques. Based in DESAIGNES (07570), this company of category ETI shows in 2024 a revenue of 7.8 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 - ARDECHOISE DES PLASTIQUES DES BRUYERES (SIREN 328409529)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 7 848 488 € 8 254 929 € 9 462 717 € 8 574 406 € 6 340 085 € 6 419 676 € 7 000 927 € 6 705 240 € 6 380 159 €
Net income 209 109 € 129 178 € 354 936 € 181 658 € 298 521 € 162 811 € 91 535 € 32 498 € 18 539 €
EBITDA 85 909 € 325 026 € 513 417 € 692 195 € 470 970 € 230 415 € 166 400 € 93 142 € 68 280 €
Net margin 2.7% 1.6% 3.8% 2.1% 4.7% 2.5% 1.3% 0.5% 0.3%

Revenue and income statement

In 2024, ARDECHOISE DES PLASTIQUES DES BRUYERES achieves revenue of 7.8 M€. Revenue is growing positively over 9 years (CAGR: +2.6%). Slight decline of -5% vs 2023. After deducting consumption (6.0 M€), gross margin stands at 1.9 M€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 86 k€, representing 1.1% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -74%, reducing margin by 2.8 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 209 k€, i.e. 2.7% 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

7 848 488 €

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

1 866 744 €

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

85 909 €

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

-156 954 €

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

209 109 €

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

1.1%

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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 27%. 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 53%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

26.882%

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

53.07%

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

-0.004%

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

-2077.556

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

29.4%

Solvency indicators evolution
ARDECHOISE DES PLASTIQUES DES BRUYERES

Sector positioning

Debt ratio
26.88 2024
2022
2023
2024
Q1: 0.73
Med: 15.01
Q3: 54.26
Average -6 pts over 3 years

In 2024, the debt ratio of ARDECHOISE DES PLASTIQUES... (26.88) 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
53.07% 2024
2022
2023
2024
Q1: 36.22%
Med: 56.58%
Q3: 72.34%
Average -8 pts over 3 years

In 2024, the financial autonomy of ARDECHOISE DES PLASTIQUES... (53.1%) 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
-2077.56 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.27 years
Q3: 1.35 years
Excellent -73 pts over 3 years

In 2024, the repayment capacity of ARDECHOISE DES PLASTIQUES... (-2077.56) 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 246.46. 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 74.8x. Operating income very largely covers interest expenses: high safety margin.

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

246.464

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

74.821

Liquidity indicators evolution
ARDECHOISE DES PLASTIQUES DES BRUYERES

Sector positioning

Liquidity ratio
246.46 2024
2022
2023
2024
Q1: 161.7
Med: 262.65
Q3: 376.36
Average -27 pts over 3 years

In 2024, the liquidity ratio of ARDECHOISE DES PLASTIQUES... (246.46) 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
74.82x 2024
2022
2023
2024
Q1: 0.04x
Med: 2.6x
Q3: 12.16x
Excellent +8 pts over 3 years

In 2024, the interest coverage of ARDECHOISE DES PLASTIQUES... (74.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 86 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 144 days of revenue, i.e. 3.1 M€ to permanently finance. Over 2016-2024, WCR increased by +42%, requiring additional financing.

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

3 130 605 €

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

43 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

63 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

86 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

144 j

WCR and payment terms evolution
ARDECHOISE DES PLASTIQUES DES BRUYERES

Positioning of ARDECHOISE DES PLASTIQUES DES BRUYERES in its sector

Comparison with sector Fabrication de plaques, feuilles, tubes et profilés en matières plastiques

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of ARDECHOISE DES PLASTIQUES DES BRUYERES is estimated at 605 754 € (range 273 148€ - 1 049 059€). With an EBITDA of 85 909€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.20x (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 2024
76 tx
273k€ 605k€ 1049k€
605 754 € Range: 273 148€ - 1 049 059€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
85 909 € × 1.3x
Estimation 108 492 €
43 276€ - 240 877€
Revenue Multiple 30%
7 848 488 € × 0.20x
Estimation 1 596 752 €
763 326€ - 2 148 835€
Net Income Multiple 20%
209 109 € × 1.7x
Estimation 362 414 €
112 565€ - 1 419 854€
How is this estimate calculated?

This estimate is based on the analysis of 76 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 (Fabrication de plaques, feuilles, tubes et profilés en matières plastiques)

Compare ARDECHOISE DES PLASTIQUES DES BRUYERES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de plaques, feuilles, tubes et profilés en matières plastiques

Frequently asked questions about ARDECHOISE DES PLASTIQUES DES BRUYERES

What is the revenue of ARDECHOISE DES PLASTIQUES DES BRUYERES ?

The revenue of ARDECHOISE DES PLASTIQUES DES BRUYERES in 2024 is 7.8 M€.

Is ARDECHOISE DES PLASTIQUES DES BRUYERES profitable?

Yes, ARDECHOISE DES PLASTIQUES DES BRUYERES generated a net profit of 209 k€ in 2024.

Where is the headquarters of ARDECHOISE DES PLASTIQUES DES BRUYERES ?

The headquarters of ARDECHOISE DES PLASTIQUES DES BRUYERES is located in DESAIGNES (07570), in the department Ardeche.

Where to find the tax return of ARDECHOISE DES PLASTIQUES DES BRUYERES ?

The tax return of ARDECHOISE DES PLASTIQUES DES BRUYERES 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 ARDECHOISE DES PLASTIQUES DES BRUYERES operate?

ARDECHOISE DES PLASTIQUES DES BRUYERES operates in the sector Fabrication de plaques, feuilles, tubes et profilés en matières plastiques (NAF code 22.21Z). See the 'Sector positioning' section above to compare the company with its competitors.