ARISTOTE PRODUCTIONS : revenue, balance sheet and financial ratios

ARISTOTE PRODUCTIONS is a French company founded 29 years ago, specialized in the sector Post-production de films cinématographiques, de vidéo et de programmes de télévision. Based in LE PERREUX-SUR-MARNE (94170), this company of category PME shows in 2024 a revenue of 6 k€. 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 - ARISTOTE PRODUCTIONS (SIREN 408635118)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 6 234 € 10 992 € 9 648 € 8 256 € 6 753 € 7 573 € 12 228 € 13 553 € 9 155 €
Net income 3 491 € -4 877 € -740 € 1 511 € -296 € 2 383 € 5 058 € 298 € 512 €
EBITDA 3 873 € -4 118 € 126 € 2 626 € 1 472 € 3 636 € 6 981 € 1 964 € 3 461 €
Net margin 56.0% -44.4% -7.7% 18.3% -4.4% 31.5% 41.4% 2.2% 5.6%

Revenue and income statement

In 2024, ARISTOTE PRODUCTIONS achieves revenue of 6 k€. Activity remains stable over the period (CAGR: -4.7%). Significant drop of -43% vs 2023. After deducting consumption (0 €), gross margin stands at 6 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 4 k€, representing 62.1% of revenue. Positive scissor effect: EBITDA margin improves by +99.6 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 56.0% 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

6 234 €

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

6 234 €

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

3 873 €

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

3 491 €

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

3 491 €

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

62.1%

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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 23%. 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 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 62.1% 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

22.538%

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

71.13%

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

62.111%

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

0.45

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

1.0%

Solvency indicators evolution
ARISTOTE PRODUCTIONS

Sector positioning

Debt ratio
22.54 2024
2022
2023
2024
Q1: 0.0
Med: 4.27
Q3: 37.56
Average +10 pts over 3 years

In 2024, the debt ratio of ARISTOTE PRODUCTIONS (22.54) 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
71.13% 2024
2022
2023
2024
Q1: 5.63%
Med: 41.58%
Q3: 63.71%
Excellent

In 2024, the financial autonomy of ARISTOTE PRODUCTIONS (71.1%) 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
0.45 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.49 years
Average -7 pts over 3 years

In 2024, the repayment capacity of ARISTOTE PRODUCTIONS (0.45) 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 735.03. 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

735.029

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
ARISTOTE PRODUCTIONS

Sector positioning

Liquidity ratio
735.03 2024
2022
2023
2024
Q1: 130.31
Med: 228.85
Q3: 453.39
Excellent

In 2024, the liquidity ratio of ARISTOTE PRODUCTIONS (735.03) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.26x
Average

In 2024, the interest coverage of ARISTOTE PRODUCTIONS (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: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 162 days. Excellent situation: suppliers finance 127 days of the operating cycle (retail model). Inventory turnover is 272 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 131 days of revenue, i.e. 2 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

2 271 €

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

35 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

162 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

272 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

131 j

WCR and payment terms evolution
ARISTOTE PRODUCTIONS

Positioning of ARISTOTE PRODUCTIONS in its sector

Comparison with sector Post-production de films cinématographiques, de vidéo et de programmes de télévision

Valuation estimate

Based on 88 transactions of similar company sales (all years), the value of ARISTOTE PRODUCTIONS is estimated at 4 509 € (range 2 125€ - 11 678€). With an EBITDA of 3 873€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.32x (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
88 tx
2k€ 4k€ 11k€
4 509 € Range: 2 125€ - 11 678€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
3 873 € × 1.4x
Estimation 5 546 €
2 176€ - 14 742€
Revenue Multiple 30%
6 234 € × 0.32x
Estimation 2 011 €
1 487€ - 4 316€
Net Income Multiple 20%
3 491 € × 1.6x
Estimation 5 664 €
2 955€ - 15 065€
How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Post-production de films cinématographiques, de vidéo et de programmes de télévision)

Compare ARISTOTE PRODUCTIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Post-production de films cinématographiques, de vidéo et de programmes de télévision

Frequently asked questions about ARISTOTE PRODUCTIONS

What is the revenue of ARISTOTE PRODUCTIONS ?

The revenue of ARISTOTE PRODUCTIONS in 2024 is 6 k€.

Is ARISTOTE PRODUCTIONS profitable?

Yes, ARISTOTE PRODUCTIONS generated a net profit of 3 k€ in 2024.

Where is the headquarters of ARISTOTE PRODUCTIONS ?

The headquarters of ARISTOTE PRODUCTIONS is located in LE PERREUX-SUR-MARNE (94170), in the department Val-de-Marne.

Where to find the tax return of ARISTOTE PRODUCTIONS ?

The tax return of ARISTOTE PRODUCTIONS 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 ARISTOTE PRODUCTIONS operate?

ARISTOTE PRODUCTIONS operates in the sector Post-production de films cinématographiques, de vidéo et de programmes de télévision (NAF code 59.12Z). See the 'Sector positioning' section above to compare the company with its competitors.