ARNO BOULANGERIE : revenue, balance sheet and financial ratios

Revenue 2023 1,4 M€
EBITDA 2023 60 k€
Net income 2023 19 k€ -10 % vs 2022

ARNO BOULANGERIE is a French company founded 9 years ago, specialized in the sector Boulangerie et boulangerie-pâtisserie. Based in NANTES (44000), this company of category PME shows in 2023 a revenue of 1,4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

At a glance (2023) : revenue 1,4 M€, EBITDA 60 k€ (4.3 % of revenue), net income 19 k€. Balance sheet 2025 : equity 388 k€, financial debt 246 k€, cash 370 k€.

Data updated on 2026-09-19

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

About this data : partial data · outdated accounts

Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

Le dernier exercice comptable publié pour cette entreprise remonte à 2023. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, ARNO BOULANGERIE posts positive profitability over the latest financial year. Its financial structure is broadly in line with its sector.

Financial history - ARNO BOULANGERIE (SIREN 828599258) · amounts in thousands of euros (€k)
Indicator 2025 2024 2023 2022 2021 2020
Revenue N/C N/C 1 400 N/C N/C N/C
Net income 77 83 19 22 68 76
EBITDA N/C N/C 60 N/C N/C N/C
Gross margin — — 1 007 — — —
Operating income — — 29 — — —
Net margin N/C N/C 1,4 % N/C N/C N/C
Equity 388 332 256 245 229 169
Financial debt 246 124 174 210 177 192
Cash 370 373 274 250 318 207
Tax returns Download accounts (CSV / Excel)

Revenue and income statement

In 2025, ARNO BOULANGERIE generates positive net income of 77 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2025: 76 k€ -> 77 k€.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 400 493 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 007 376 €

EBITDA (2023) ?
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

59 661 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

29 279 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

19 260 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4,3 %

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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 63%. This ratio is slightly less favorable than the sector median (42.8%). Financial autonomy (= Equity / Total assets x 100) reaches 49%. This ratio is more favorable than the sector median (31.4%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.5 years of cash flow to repay all financial debt. This ratio is slightly less favorable than the sector median (1.4 years). Cash flow represents 3.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (5.5%).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

63,4 %

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

49,0 %

Cash flow / Revenue (2023) ?
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

3,5 %

Repayment capacity (2023) ?
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

3,5 ans

Asset age ratio (2025) ?
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

47,0 %

Solvency indicators evolution
ARNO BOULANGERIE

Sector positioning

Debt ratio
63,4% 2025
Q1: 7,5%
Med: 42,8%
Q3: 151,8%
Average 68 % → 63,4 % depuis 2023

In 2025, the debt ratio of ARNO BOULANGERIE (63,4%) 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
49,0% 2025
Q1: 11,5%
Med: 31,4%
Q3: 53,3%
Good 43,8 % → 49 % depuis 2023

In 2025, the financial autonomy of ARNO BOULANGERIE (49,0%) 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.

Repayment capacity
3,5 years 2023
Q1: 0,0 years
Med: 1,4 years
Q3: 3,7 years
Average

In 2023, the repayment capacity of ARNO BOULANGERIE (3,50) 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 2.61. Compared with its sector, this ratio places the company among the best positioned (sector median: 1.1).

Liquidity ratio (2025) ?
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

2,61

Liquidity indicators evolution
ARNO BOULANGERIE

Sector positioning

Liquidity ratio
2,61 2025
Q1: 0,60
Med: 1,12
Q3: 1,99
Excellent 2 → 2,6 depuis 2023

In 2025, the liquidity ratio of ARNO BOULANGERIE (2,61) 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. WCR is negative (-22 days): operations structurally generate cash.

Operating WCR (2023) ?
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

-87 153 €

Customer credit (2023) ?
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

1 j

Supplier credit (2023) ?
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

18 j

Inventory turnover (2023) ?
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

4 j

WCR in days of revenue (2023) ?
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

-22 j

WCR and payment terms evolution
ARNO BOULANGERIE

Positioning of ARNO BOULANGERIE in its sector

Comparison with sector Boulangerie et boulangerie-pâtisserie

Valuation estimate

Based on 131 transactions of similar company sales in 2023, the value of ARNO BOULANGERIE is estimated at 441 538 € (range 239 921€ - 711 213€). With an EBITDA of 59 661€, the sector multiple of 6.3x is applied. The price/revenue ratio is 0.51x (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.

Estimated enterprise value 2023
131 transactions
239k€ 441k€ 711k€
441 538 € Range: 239 921€ - 711 213€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
59 661 € × 6.3x
Estimation 378 382 €
208 512€ - 696 142€
Revenue Multiple 30%
1 400 493 € × 0.51x
Estimation 719 734 €
398 740€ - 1 020 793€
Net Income Multiple 20%
19 260 € × 9.5x
Estimation 182 134 €
80 216€ - 284 523€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 (Boulangerie et boulangerie-pâtisserie)

Compare ARNO BOULANGERIE with other companies in the same sector:

Voir toutes les statistiques du secteur Boulangerie et boulangerie-pâtisserie

Top companies in Boulangerie et boulangerie-pâtisserie

Largest companies by revenue in the sector Boulangerie et boulangerie-pâtisserie:

Top companies in Loire-Atlantique

Largest companies by revenue in the department Loire-Atlantique:

Voir le classement complet du département Loire-Atlantique

Frequently asked questions about ARNO BOULANGERIE

What is the revenue of ARNO BOULANGERIE ?

The revenue of ARNO BOULANGERIE in 2023 is 1,4 M€.

Is ARNO BOULANGERIE profitable?

Yes, ARNO BOULANGERIE generated a net profit of 77 k€ in 2025.

Where is the headquarters of ARNO BOULANGERIE ?

The headquarters of ARNO BOULANGERIE is located in NANTES (44000), in the department Loire-Atlantique.

Where to find the tax return of ARNO BOULANGERIE ?

The tax return of ARNO BOULANGERIE 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 ARNO BOULANGERIE operate?

ARNO BOULANGERIE operates in the sector Boulangerie et boulangerie-pâtisserie (NAF code 10.71C). See the 'Sector positioning' section above to compare the company with its competitors.