ARNOLD TECHNIQUE FRANCE : revenue, balance sheet and financial ratios

ARNOLD TECHNIQUE FRANCE is a French company founded 28 years ago, specialized in the sector Intermédiaires du commerce en meubles, articles de ménage et quincaillerie. Based in SALAISE-SUR-SANNE (38150), this company of category ETI shows in 2024 a revenue of 1.3 M€. 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 - ARNOLD TECHNIQUE FRANCE (SIREN 412909285)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 341 490 € 1 179 944 € 1 146 728 € 1 234 196 € 1 162 939 € 1 217 894 € 1 182 260 € 3 670 872 € 3 857 862 €
Net income 385 754 € 227 156 € 217 598 € 301 602 € 242 334 € 307 425 € 463 685 € 528 268 € -960 313 €
EBITDA 461 741 € 267 121 € 278 342 € 402 541 € 332 013 € 404 016 € 170 139 € -1 034 743 € 2 344 €
Net margin 28.8% 19.3% 19.0% 24.4% 20.8% 25.2% 39.2% 14.4% -24.9%

Revenue and income statement

In 2024, ARNOLD TECHNIQUE FRANCE achieves revenue of 1.3 M€. Revenue is declining over the period 2016-2024 (CAGR: -12.4%). Vs 2023, growth of +14% (1.2 M€ -> 1.3 M€). After deducting consumption (0 €), gross margin stands at 1.3 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 462 k€, representing 34.4% of revenue. Positive scissor effect: EBITDA margin improves by +11.8 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 386 k€, i.e. 28.8% 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

1 341 490 €

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

1 341 490 €

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

461 741 €

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

496 228 €

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

385 754 €

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

34.4%

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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 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 76%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 26.2% 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

0.0%

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

75.583%

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

26.189%

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

0.0

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

11.6%

Solvency indicators evolution
ARNOLD TECHNIQUE FRANCE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 4.84
Q3: 37.52
Excellent

In 2024, the debt ratio of ARNOLD TECHNIQUE FRANCE (0.00) 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.

Financial autonomy
75.58% 2024
2022
2023
2024
Q1: 11.14%
Med: 37.11%
Q3: 67.5%
Excellent

In 2024, the financial autonomy of ARNOLD TECHNIQUE FRANCE (75.6%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 1.01 years
Excellent

In 2024, the repayment capacity of ARNOLD TECHNIQUE FRANCE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 404.62. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

404.62

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

0.003

Liquidity indicators evolution
ARNOLD TECHNIQUE FRANCE

Sector positioning

Liquidity ratio
404.62 2024
2022
2023
2024
Q1: 149.15
Med: 246.84
Q3: 425.07
Good

In 2024, the liquidity ratio of ARNOLD TECHNIQUE FRANCE (404.62) 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.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 8.13x
Good +25 pts over 3 years

In 2024, the interest coverage of ARNOLD TECHNIQUE FRANCE (0.0x) 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: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 133 days. Excellent situation: suppliers finance 112 days of the operating cycle (retail model). Overall, WCR represents 320 days of revenue, i.e. 1.2 M€ to permanently finance. Over 2016-2024, WCR increased by +162%, requiring additional financing.

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

1 191 471 €

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

21 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

133 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

0 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

320 j

WCR and payment terms evolution
ARNOLD TECHNIQUE FRANCE

Positioning of ARNOLD TECHNIQUE FRANCE in its sector

Comparison with sector Intermédiaires du commerce en meubles, articles de ménage et quincaillerie

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of ARNOLD TECHNIQUE FRANCE is estimated at 635 775 € (range 237 536€ - 2 093 005€). With an EBITDA of 461 741€, the sector multiple of 1.6x 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.

Estimated enterprise value 2024
229 transactions
237k€ 635k€ 2093k€
635 775 € Range: 237 536€ - 2 093 005€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
461 741 € × 1.6x
Estimation 750 082 €
244 794€ - 2 490 188€
Revenue Multiple 30%
1 341 490 € × 0.32x
Estimation 435 027 €
203 980€ - 1 064 331€
Net Income Multiple 20%
385 754 € × 1.7x
Estimation 651 131 €
269 726€ - 2 643 062€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en meubles, articles de ménage et quincaillerie)

Compare ARNOLD TECHNIQUE FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en meubles, articles de ménage et quincaillerie

Frequently asked questions about ARNOLD TECHNIQUE FRANCE

What is the revenue of ARNOLD TECHNIQUE FRANCE ?

The revenue of ARNOLD TECHNIQUE FRANCE in 2024 is 1.3 M€.

Is ARNOLD TECHNIQUE FRANCE profitable?

Yes, ARNOLD TECHNIQUE FRANCE generated a net profit of 386 k€ in 2024.

Where is the headquarters of ARNOLD TECHNIQUE FRANCE ?

The headquarters of ARNOLD TECHNIQUE FRANCE is located in SALAISE-SUR-SANNE (38150), in the department Isere.

Where to find the tax return of ARNOLD TECHNIQUE FRANCE ?

The tax return of ARNOLD TECHNIQUE FRANCE 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 ARNOLD TECHNIQUE FRANCE operate?

ARNOLD TECHNIQUE FRANCE operates in the sector Intermédiaires du commerce en meubles, articles de ménage et quincaillerie (NAF code 46.15Z). See the 'Sector positioning' section above to compare the company with its competitors.