ARNAUD RIOU RESSOURCES ET COMMUNICATION : revenue, balance sheet and financial ratios

ARNAUD RIOU RESSOURCES ET COMMUNICATION is a French company founded 19 years ago, specialized in the sector Formation continue d'adultes. Based in SOUMAINTRAIN (89570), this company of category PME shows in 2020 a revenue of 229 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 - ARNAUD RIOU RESSOURCES ET COMMUNICATION (SIREN 492257084)
Indicator 2020 2019 2018
Revenue 229 188 € 276 106 € N/C
Net income 74 816 € 8 614 € 3 639 €
EBITDA 86 942 € 38 873 € N/C
Net margin 32.6% 3.1% N/C

Revenue and income statement

In 2020, ARNAUD RIOU RESSOURCES ET COMMUNICATION achieves revenue of 229 k€. Revenue is declining over the period 2019-2020 (CAGR: -17.0%). Significant drop of -17% vs 2019. After deducting consumption (0 €), gross margin stands at 229 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 87 k€, representing 37.9% of revenue. Positive scissor effect: EBITDA margin improves by +23.9 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 75 k€, i.e. 32.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

229 188 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

229 188 €

EBITDA (2020) ?
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

86 942 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

83 513 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

74 816 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

37.9%

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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 16%. 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 64%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 33.8% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

16.429%

Financial autonomy (2020) ?
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

64.204%

Cash flow / Revenue (2020) ?
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

33.766%

Repayment capacity (2020) ?
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

0.436

Asset age ratio (2020) ?
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

4.0%

Solvency indicators evolution
ARNAUD RIOU RESSOURCES ET COMMUNICATION

Sector positioning

Debt ratio
16.43 2020
2018
2019
2020
Q1: 0.0
Med: 6.49
Q3: 71.72
Average -21 pts over 3 years

In 2020, the debt ratio of ARNAUD RIOU RESSOURCES ET... (16.43) 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
64.2% 2020
2018
2019
2020
Q1: 2.68%
Med: 29.09%
Q3: 57.81%
Excellent +17 pts over 3 years

In 2020, the financial autonomy of ARNAUD RIOU RESSOURCES ET... (64.2%) 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
0.44 years 2020
2019
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 0.57 years
Average -6 pts over 2 years

In 2020, the repayment capacity of ARNAUD RIOU RESSOURCES ET... (0.44) 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 1140.22. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2020) ?
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

1140.218

Interest coverage (2020) ?
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

0.06

Liquidity indicators evolution
ARNAUD RIOU RESSOURCES ET COMMUNICATION

Sector positioning

Liquidity ratio
1140.22 2020
2018
2019
2020
Q1: 131.48
Med: 226.89
Q3: 416.68
Excellent

In 2020, the liquidity ratio of ARNAUD RIOU RESSOURCES ET... (1140.22) 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
0.06x 2020
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 0.19x
Good

In 2020, the interest coverage of ARNAUD RIOU RESSOURCES ET... (0.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 73 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 7 days. The gap of 66 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-29 days): operations structurally generate cash.

Operating WCR (2020) ?
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

-18 328 €

Customer credit (2020) ?
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

73 j

Supplier credit (2020) ?
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

7 j

Inventory turnover (2020) ?
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 (2020) ?
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

-29 j

WCR and payment terms evolution
ARNAUD RIOU RESSOURCES ET COMMUNICATION

Positioning of ARNAUD RIOU RESSOURCES ET COMMUNICATION in its sector

Comparison with sector Formation continue d'adultes

Valuation estimate

Based on 134 transactions of similar company sales (all years), the value of ARNAUD RIOU RESSOURCES ET COMMUNICATION is estimated at 162 774 € (range 58 748€ - 530 850€). With an EBITDA of 86 942€, 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.

Estimated enterprise value 2020
134 transactions
58k€ 162k€ 530k€
162 774 € Range: 58 748€ - 530 850€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
86 942 € × 2.2x
Estimation 188 505 €
68 308€ - 490 275€
Revenue Multiple 30%
229 188 € × 0.36x
Estimation 81 921 €
27 332€ - 160 170€
Net Income Multiple 20%
74 816 € × 2.9x
Estimation 219 731 €
81 977€ - 1 188 310€

Valuation evolution

How is this estimate calculated?

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.

  • 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 (Formation continue d'adultes)

Compare ARNAUD RIOU RESSOURCES ET COMMUNICATION with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about ARNAUD RIOU RESSOURCES ET COMMUNICATION

What is the revenue of ARNAUD RIOU RESSOURCES ET COMMUNICATION ?

The revenue of ARNAUD RIOU RESSOURCES ET COMMUNICATION in 2020 is 229 k€.

Is ARNAUD RIOU RESSOURCES ET COMMUNICATION profitable?

Yes, ARNAUD RIOU RESSOURCES ET COMMUNICATION generated a net profit of 75 k€ in 2020.

Where is the headquarters of ARNAUD RIOU RESSOURCES ET COMMUNICATION ?

The headquarters of ARNAUD RIOU RESSOURCES ET COMMUNICATION is located in SOUMAINTRAIN (89570), in the department Yonne.

Where to find the tax return of ARNAUD RIOU RESSOURCES ET COMMUNICATION ?

The tax return of ARNAUD RIOU RESSOURCES ET COMMUNICATION 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 ARNAUD RIOU RESSOURCES ET COMMUNICATION operate?

ARNAUD RIOU RESSOURCES ET COMMUNICATION 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.