ARDIS : revenue, balance sheet and financial ratios

ARDIS is a French company founded 29 years ago, specialized in the sector Hypermarchés. Based in SAINT-GERMAIN-DU-BOIS (71330), this company of category PME shows in 2024 a revenue of 29.7 M€. 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 - ARDIS (SIREN 341692101)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C 29 719 462 € 28 545 067 € 25 746 462 € 23 452 160 € 23 030 288 € 22 191 633 € 20 691 078 € 19 793 499 €
Net income 449 581 € 663 297 € 625 126 € 570 727 € 543 002 € 492 481 € 462 074 € 388 503 € 449 102 €
EBITDA N/C 1 275 455 € 1 126 859 € 1 096 996 € 1 089 066 € 955 040 € 1 018 238 € 957 276 € 937 890 €
Net margin N/C 2.2% 2.2% 2.2% 2.3% 2.1% 2.1% 1.9% 2.3%

Revenue and income statement

In 2025, ARDIS generates positive net income of 450 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 449 k€ -> 450 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

449 581 €

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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 155%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

154.653%

Financial autonomy (2025) ?
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

26.085%

Asset age ratio (2025) ?
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

53.5%

Solvency indicators evolution
ARDIS

Sector positioning

Debt ratio
154.65 2025
2023
2024
2025
Q1: 28.46
Med: 60.68
Q3: 124.28
Watch +47 pts over 3 years

In 2025, the debt ratio of ARDIS (154.65) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
26.09% 2025
2023
2024
2025
Q1: 24.32%
Med: 37.09%
Q3: 48.8%
Average -33 pts over 3 years

In 2025, the financial autonomy of ARDIS (26.1%) 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
3.66 years 2024
2023
2024
Q1: 0.71 years
Med: 1.92 years
Q3: 3.81 years
Average +48 pts over 2 years

In 2024, the repayment capacity of ARDIS (3.66) 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 107.93. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

107.929

Liquidity indicators evolution
ARDIS

Sector positioning

Liquidity ratio
107.93 2025
2023
2024
2025
Q1: 114.94
Med: 139.54
Q3: 170.74
Watch -27 pts over 3 years

In 2025, the liquidity ratio of ARDIS (107.93) 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
2.52x 2024
2023
2024
Q1: 1.05x
Med: 3.92x
Q3: 9.05x
Average +13 pts over 2 years

In 2024, the interest coverage of ARDIS (2.5x) 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.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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

0 j

Supplier credit (2025) ?
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 (2025) ?
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 and payment terms evolution
ARDIS

Positioning of ARDIS in its sector

Comparison with sector Hypermarchés

Valuation estimate

Based on 270 transactions of similar company sales in 2025, the value of ARDIS is estimated at 2 831 472 € (range 1 144 613€ - 6 811 833€). 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 2025
270 transactions
1144k€ 2831k€ 6811k€
2 831 472 € Range: 1 144 613€ - 6 811 833€
NAF 5 année 2025

Valuation method used

Net Income Multiple
449 581 € × 6.3x = 2 831 473 €
Range: 1 144 613€ - 6 811 833€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 270 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 (Hypermarchés)

Compare ARDIS with other companies in the same sector:

Voir toutes les statistiques du secteur Hypermarchés

Frequently asked questions about ARDIS

What is the revenue of ARDIS ?

The revenue of ARDIS in 2024 is 29.7 M€.

Is ARDIS profitable?

Yes, ARDIS generated a net profit of 450 k€ in 2025.

Where is the headquarters of ARDIS ?

The headquarters of ARDIS is located in SAINT-GERMAIN-DU-BOIS (71330), in the department Saone-et-Loire.

Where to find the tax return of ARDIS ?

The tax return of ARDIS 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 ARDIS operate?

ARDIS operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.