SIREN : 400360988
ARFOS is a French company founded 31 years ago, specialized in the sector Formation continue d'adultes. Based in HEROUVILLE-SAINT-CLAIR (14200), this company of category PME shows in 2024 a revenue of 1.6 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 637 215 € | 1 664 008 € | 1 178 402 € | 1 114 082 € | 617 529 € | 1 147 747 € | 927 637 € | 903 466 € | 937 582 € |
| Net income | 68 052 € | 113 003 € | 37 372 € | 49 300 € | -46 930 € | 83 352 € | 62 591 € | 68 345 € | 32 473 € |
| EBITDA | 75 608 € | 154 288 € | 51 860 € | 69 352 € | -50 661 € | 118 784 € | 82 484 € | 87 613 € | 44 009 € |
| Net margin | 4.2% | 6.8% | 3.2% | 4.4% | -7.6% | 7.3% | 6.7% | 7.6% | 3.5% |
In 2024, ARFOS achieves revenue of 1.6 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.2%. Slight decline of -2% vs 2023. After deducting consumption (0 €), gross margin stands at 1.6 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 76 k€, representing 4.6% of revenue. Warning negative scissor effect: despite revenue change (-2%), EBITDA varies by -51%, reducing margin by 4.7 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 68 k€, i.e. 4.2% of revenue. This profit can be retained or distributed to shareholders.
1 637 215 €
1 637 215 €
75 608 €
73 927 €
68 052 €
4.6%
The debt ratio (= Financial debt / Equity x 100) stands at 6%. 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 repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
5.717%
52.964%
4.256%
0.289
14.3%
In 2024, the debt ratio of ARFOS (5.72) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of ARFOS (53.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2024, the repayment capacity of ARFOS (0.29) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 213.02. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
213.024
0.0
In 2024, the liquidity ratio of ARFOS (213.02) 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.
In 2024, the interest coverage of ARFOS (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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 54 days of revenue, i.e. 247 k€ to permanently finance. Over 2016-2024, WCR increased by +115%, requiring additional financing.
247 400 €
0 j
37 j
22 j
54 j
Based on 134 transactions of similar company sales (all years), the value of ARFOS is estimated at 297 499 € (range 103 188€ - 772 611€). With an EBITDA of 75 608€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.36x (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.
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This estimate is based on the analysis of 134 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare ARFOS with other companies in the same sector:
Voir toutes les statistiques du secteur Formation continue d'adultes
The revenue of ARFOS in 2024 is 1.6 M€.
Yes, ARFOS generated a net profit of 68 k€ in 2024.
The headquarters of ARFOS is located in HEROUVILLE-SAINT-CLAIR (14200), in the department Calvados.
The tax return of ARFOS 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).
ARFOS operates in the sector Formation continue d'adultes (NAF code 85.59A). See the 'Sector positioning' section above to compare the company with its competitors.