AREC PRODUCTION : revenue, balance sheet and financial ratios

AREC PRODUCTION is a French company founded 16 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in TOULOUSE (31400), this company of category ETI shows in 2024 a revenue of 301 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - AREC PRODUCTION (SIREN 521977926)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 300 912 € 307 919 € 325 551 € 364 154 € 311 481 € 317 862 € 291 016 € 428 617 € 254 121 €
Net income 590 848 € 555 864 € 318 643 € 151 985 € 27 432 € -20 717 € 89 384 € 48 577 € -106 602 €
EBITDA -306 167 € -210 561 € -164 447 € -150 940 € -162 911 € -125 716 € 30 829 € -436 839 € 11 334 €
Net margin 196.4% 180.5% 97.9% 41.7% 8.8% -6.5% 30.7% 11.3% -41.9%

Revenue and income statement

In 2024, AREC PRODUCTION achieves revenue of 301 k€. Revenue is growing positively over 9 years (CAGR: +2.1%). Slight decline of -2% vs 2023. After deducting consumption (0 €), gross margin stands at 301 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -306 k€, representing -101.7% of revenue. Warning negative scissor effect: despite revenue change (-2%), EBITDA varies by -45%, reducing margin by 33.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 591 k€, i.e. 196.4% 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

300 912 €

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

300 912 €

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

-306 167 €

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

-424 665 €

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

590 848 €

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

-101.7%

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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 2%. 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 98%. 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 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 231.8% 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

1.697%

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

98.115%

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

231.815%

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

1.038

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

28.4%

Solvency indicators evolution
AREC PRODUCTION

Sector positioning

Debt ratio
1.7 2024
2022
2023
2024
Q1: 0.0
Med: 4.01
Q3: 41.89
Good -7 pts over 3 years

In 2024, the debt ratio of AREC PRODUCTION (1.70) 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
98.11% 2024
2022
2023
2024
Q1: 4.32%
Med: 38.98%
Q3: 76.52%
Excellent

In 2024, the financial autonomy of AREC PRODUCTION (98.1%) 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
1.04 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.11 years
Average

In 2024, the repayment capacity of AREC PRODUCTION (1.04) 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 31872.12. 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 29.8x. 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

31872.116

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

29.842

Liquidity indicators evolution
AREC PRODUCTION

Sector positioning

Liquidity ratio
31872.12 2024
2022
2023
2024
Q1: 139.09
Med: 313.97
Q3: 967.44
Excellent

In 2024, the liquidity ratio of AREC PRODUCTION (31872.12) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
29.84x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.28x
Excellent +50 pts over 3 years

In 2024, the interest coverage of AREC PRODUCTION (29.8x) 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: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8 days. The company must finance 23 days of gap between collections and payments. Overall, WCR represents 27828 days of revenue, i.e. 23.3 M€ to permanently finance. Over 2016-2024, WCR increased by +625%, 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

23 260 696 €

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

31 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

8 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

27828 j

WCR and payment terms evolution
AREC PRODUCTION

Positioning of AREC PRODUCTION in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of AREC PRODUCTION is estimated at 1 755 731 € (range 687 240€ - 4 228 840€). The price/revenue ratio is 0.66x (in line with sector norms). 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
69 tx
687k€ 1755k€ 4228k€
1 755 731 € Range: 687 240€ - 4 228 840€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
300 912 € × 0.66x
Estimation 198 271 €
115 388€ - 219 240€
Net Income Multiple 20%
590 848 € × 6.9x
Estimation 4 091 922 €
1 545 021€ - 10 243 240€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare AREC PRODUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about AREC PRODUCTION

What is the revenue of AREC PRODUCTION ?

The revenue of AREC PRODUCTION in 2024 is 301 k€.

Is AREC PRODUCTION profitable?

Yes, AREC PRODUCTION generated a net profit of 591 k€ in 2024.

Where is the headquarters of AREC PRODUCTION ?

The headquarters of AREC PRODUCTION is located in TOULOUSE (31400), in the department Haute-Garonne.

Where to find the tax return of AREC PRODUCTION ?

The tax return of AREC PRODUCTION 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 AREC PRODUCTION operate?

AREC PRODUCTION operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.