SIREN : 531475432
ARJ SAS is a French company founded 15 years ago, specialized in the sector Activités des sociétés holding. Based in MASSY (91300), this company of category ETI shows in 2024 a revenue of 1.0 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 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 1 015 523 € | 1 123 744 € | 1 212 306 € | 476 779 € | 467 773 € | 273 937 € | N/C |
| Net income | 360 505 € | 4 179 449 € | 477 275 € | 268 244 € | 63 445 € | 97 007 € | -154 509 € |
| EBITDA | 429 317 € | 609 606 € | 688 463 € | 38 938 € | 56 880 € | -5 012 € | -38 053 € |
| Net margin | 35.5% | 371.9% | 39.4% | 56.3% | 13.6% | 35.4% | N/C |
In 2024, ARJ SAS achieves revenue of 1.0 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +20.6%. Slight decline of -10% vs 2021. After deducting consumption (0 €), gross margin stands at 1.0 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 429 k€, representing 42.3% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -30%, reducing margin by 12.0 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 361 k€, i.e. 35.5% of revenue. This profit can be retained or distributed to shareholders.
1 015 523 €
1 015 523 €
429 317 €
433 274 €
360 505 €
42.3%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 35.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.027%
98.089%
35.189%
0.012
1.4%
In 2024, the debt ratio of ARJ SAS (0.03) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of ARJ SAS (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.
In 2024, the repayment capacity of ARJ SAS (0.01) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 2583.93. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.
2583.934
0.152
In 2024, the liquidity ratio of ARJ SAS (2583.93) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2024, the interest coverage of ARJ SAS (0.1x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 202 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. The gap of 162 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 518 days of revenue, i.e. 1.5 M€ to permanently finance.
1 461 236 €
202 j
40 j
0 j
518 j
Based on 54 transactions of similar company sales
in 2024,
the value of ARJ SAS is estimated at
1 322 694 €
(range 354 446€ - 2 540 598€).
With an EBITDA of 429 317€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(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.
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This estimate is based on the analysis of 54 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 ARJ SAS with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of ARJ SAS in 2024 is 1.0 M€.
Yes, ARJ SAS generated a net profit of 361 k€ in 2024.
The headquarters of ARJ SAS is located in MASSY (91300), in the department Essonne.
The tax return of ARJ SAS 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).
ARJ SAS operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.