Employees: 01 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1996-09-01 (29 years)Status: ActiveBusiness sector: Commerce de détail d'articles de sport en magasin spécialiséLocation: HIREL (35120), Ille-et-Vilaine
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
ARMOR MER : revenue, balance sheet and financial ratios
ARMOR MER is a French company
founded 29 years ago,
specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé.
Based in HIREL (35120),
this company of category PME
shows in 2022 a revenue of 1.8 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, ARMOR MER generates positive net income of 78 €. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 40 k€ -> 78 €.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
78 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 15%. 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 74%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
14.955%
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
74.057%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
10.749
15.258
11.596
38.496
46.04
44.936
28.988
20.74
14.955
Financial autonomy
59.023
55.561
60.1
52.251
52.334
50.842
63.034
68.222
74.057
Repayment capacity
None
None
None
None
None
9.84
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
1.405%
None%
None%
None%
Sector positioning
Debt ratio
14.962025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Good-8 pts over 3 years
In 2025, the debt ratio of ARMOR MER (14.96) 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
74.06%2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Excellent
In 2025, the financial autonomy of ARMOR MER (74.1%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 638.65. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
638.646
Liquidity indicators evolution ARMOR MER
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
285.992
273.138
295.221
354.555
417.031
373.243
523.065
527.916
638.646
Interest coverage
None
None
None
None
None
13.283
None
None
None
Sector positioning
Liquidity ratio
638.652025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Excellent
In 2025, the liquidity ratio of ARMOR MER (638.65) 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.
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)
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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 ARMOR MER
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
0 €
0 €
0 €
0 €
0 €
704 644 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
71
0
0
0
Customer payment term (days)
0
0
0
0
0
72
0
0
0
Supplier payment term (days)
0
0
0
0
0
48
0
0
0
Positioning of ARMOR MER in its sector
Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé
Valuation estimate
Based on 239 transactions of similar company sales
(all years),
the value of ARMOR MER is estimated at
356 €
(range 140€ - 644€).
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 value2025
239 transactions
0k€0k€0k€
356 €Range: 140€ - 644€
NAF 5 all-time
Valuation method used
Net Income Multiple
78 €
×
4.6x
=357 €
Range: 141€ - 645€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 239 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 (Commerce de détail d'articles de sport en magasin spécialisé)
Compare ARMOR MER with other companies in the same sector:
Yes, ARMOR MER generated a net profit of 78€ in 2025.
Where is the headquarters of ARMOR MER ?
The headquarters of ARMOR MER is located in HIREL (35120), in the department Ille-et-Vilaine.
Where to find the tax return of ARMOR MER ?
The tax return of ARMOR MER 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 ARMOR MER operate?
ARMOR MER operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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