ARODIS : revenue, balance sheet and financial ratios

ARODIS is a French company founded 30 years ago, specialized in the sector Supermarchés. Based in PAGNY-SUR-MEUSE (55190), this company of category PME shows in 2023 a revenue of 3.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - ARODIS (SIREN 401317268)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 719 146 € 4 835 387 € N/C N/C N/C N/C N/C N/C
Net income -1 292 034 € -361 774 € 82 769 € -126 024 € -101 530 € 178 897 € -155 286 € 129 359 €
EBITDA -653 440 € -357 070 € N/C N/C N/C N/C N/C N/C
Net margin -34.7% -7.5% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, ARODIS achieves revenue of 3.7 M€. Revenue is declining over the period 2022-2023 (CAGR: -23.1%). Significant drop of -23% vs 2022. After deducting consumption (3.4 M€), gross margin stands at 318 k€, i.e. a rate of 9%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -653 k€, representing -17.6% of revenue. Warning negative scissor effect: despite revenue change (-23%), EBITDA varies by -83%, reducing margin by 10.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.3 M€ (-34.7% of revenue), which will impact equity.

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

3 719 146 €

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

317 642 €

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

-653 440 €

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

-901 380 €

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

-1 292 034 €

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

-17.6%

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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 -85%. 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 -1188%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-85.449%

Financial autonomy (2023) ?
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

-1188.225%

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

-18.236%

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

-2.077

Asset age ratio (2023) ?
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

2.1%

Solvency indicators evolution
ARODIS

Sector positioning

Debt ratio
-85.45 2023
2021
2022
2023
Q1: 1.67
Med: 39.22
Q3: 113.04
Excellent -51 pts over 3 years

In 2023, the debt ratio of ARODIS (-85.45) 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
-1188.22% 2023
2021
2022
2023
Q1: 14.26%
Med: 30.93%
Q3: 46.43%
Watch

In 2023, the financial autonomy of ARODIS (-1188.2%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-2.08 years 2023
2022
2023
Q1: 0.0 years
Med: 1.06 years
Q3: 3.1 years
Excellent

In 2023, the repayment capacity of ARODIS (-2.08) 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 28.79. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

28.793

Interest coverage (2023) ?
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

-3.81

Liquidity indicators evolution
ARODIS

Sector positioning

Liquidity ratio
28.79 2023
2021
2022
2023
Q1: 109.22
Med: 142.83
Q3: 196.34
Watch -50 pts over 3 years

In 2023, the liquidity ratio of ARODIS (28.79) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-3.81x 2023
2022
2023
Q1: 0.0x
Med: 1.41x
Q3: 5.66x
Average

In 2023, the interest coverage of ARODIS (-3.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Overall, WCR represents 3 days of revenue, i.e. 28 k€ to permanently finance.

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

27 596 €

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

4 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

30 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

0 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

3 j

WCR and payment terms evolution
ARODIS

Positioning of ARODIS in its sector

Comparison with sector Supermarchés

Valuation estimate

Based on 357 transactions of similar company sales in 2023, the value of ARODIS is estimated at 1 222 075 € (range 732 710€ - 1 967 852€). The price/revenue ratio is 0.33x (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 2023
357 transactions
732k€ 1222k€ 1967k€
1 222 075 € Range: 732 710€ - 1 967 852€
NAF 5 année 2023

Valuation method used

Revenue Multiple
3 719 146 € × 0.33x = 1 222 075 €
Range: 732 710€ - 1 967 852€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 357 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 (Supermarchés)

Compare ARODIS with other companies in the same sector:

Voir toutes les statistiques du secteur Supermarchés

Frequently asked questions about ARODIS

What is the revenue of ARODIS ?

The revenue of ARODIS in 2023 is 3.7 M€.

Is ARODIS profitable?

ARODIS recorded a net loss in 2023.

Where is the headquarters of ARODIS ?

The headquarters of ARODIS is located in PAGNY-SUR-MEUSE (55190), in the department Meuse.

Where to find the tax return of ARODIS ?

The tax return of ARODIS 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 ARODIS operate?

ARODIS operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.