ARROSAGE DIFFUSION : revenue, balance sheet and financial ratios

ARROSAGE DIFFUSION is a French company founded 31 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in SAINTE-MAXIME (83120), this company of category PME shows in 2021 a revenue of 2.3 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 - ARROSAGE DIFFUSION (SIREN 399698612)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 2 317 118 € 2 516 776 € N/C N/C N/C N/C
Net income 24 976 € 234 746 € 106 393 € 24 823 € 43 446 € 33 573 €
EBITDA 88 848 € 320 853 € N/C N/C N/C N/C
Net margin 1.1% 9.3% N/C N/C N/C N/C

Revenue and income statement

In 2021, ARROSAGE DIFFUSION achieves revenue of 2.3 M€. Revenue is declining over the period 2020-2021 (CAGR: -7.9%). Slight decline of -8% vs 2020. After deducting consumption (1.5 M€), gross margin stands at 771 k€, i.e. a rate of 33%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 89 k€, representing 3.8% of revenue. Warning negative scissor effect: despite revenue change (-8%), EBITDA varies by -72%, reducing margin by 8.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 25 k€, i.e. 1.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 317 118 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

770 598 €

EBITDA (2021) ?
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

88 848 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

66 171 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

24 976 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.8%

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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 118%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

118.342%

Financial autonomy (2021) ?
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

29.876%

Cash flow / Revenue (2021) ?
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

2.044%

Repayment capacity (2021) ?
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

7.09

Asset age ratio (2021) ?
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

42.5%

Solvency indicators evolution
ARROSAGE DIFFUSION

Sector positioning

Debt ratio
118.34 2021
2019
2020
2021
Q1: 0.13
Med: 30.47
Q3: 112.29
Average +50 pts over 3 years

In 2021, the debt ratio of ARROSAGE DIFFUSION (118.34) 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
29.88% 2021
2019
2020
2021
Q1: 9.23%
Med: 33.56%
Q3: 57.44%
Average -29 pts over 3 years

In 2021, the financial autonomy of ARROSAGE DIFFUSION (29.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
7.09 years 2021
2020
2021
Q1: 0.0 years
Med: 0.02 years
Q3: 1.91 years
Watch +25 pts over 2 years

In 2021, the repayment capacity of ARROSAGE DIFFUSION (7.09) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 174.57. 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 3.8x. Financial charges are adequately covered by operations.

Liquidity ratio (2021) ?
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

174.572

Interest coverage (2021) ?
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

3.755

Liquidity indicators evolution
ARROSAGE DIFFUSION

Sector positioning

Liquidity ratio
174.57 2021
2019
2020
2021
Q1: 121.59
Med: 217.9
Q3: 380.53
Average -16 pts over 3 years

In 2021, the liquidity ratio of ARROSAGE DIFFUSION (174.57) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
3.75x 2021
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.78x
Excellent +50 pts over 2 years

In 2021, the interest coverage of ARROSAGE DIFFUSION (3.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Inventory turnover is 40 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 75 days of revenue, i.e. 484 k€ to permanently finance.

Operating WCR (2021) ?
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

483 536 €

Customer credit (2021) ?
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

8 j

Supplier credit (2021) ?
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

39 j

Inventory turnover (2021) ?
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

40 j

WCR in days of revenue (2021) ?
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

75 j

WCR and payment terms evolution
ARROSAGE DIFFUSION

Positioning of ARROSAGE DIFFUSION in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 105 transactions of similar company sales in 2021, the value of ARROSAGE DIFFUSION is estimated at 516 011 € (range 330 184€ - 980 989€). With an EBITDA of 88 848€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.50x (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 2021
105 transactions
330k€ 516k€ 980k€
516 011 € Range: 330 184€ - 980 989€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
88 848 € × 3.4x
Estimation 304 365 €
171 865€ - 724 960€
Revenue Multiple 30%
2 317 118 € × 0.50x
Estimation 1 169 317 €
797 457€ - 1 906 806€
Net Income Multiple 20%
24 976 € × 2.6x
Estimation 65 168 €
25 073€ - 232 339€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 105 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 (Autres commerces de détail spécialisés divers)

Compare ARROSAGE DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about ARROSAGE DIFFUSION

What is the revenue of ARROSAGE DIFFUSION ?

The revenue of ARROSAGE DIFFUSION in 2021 is 2.3 M€.

Is ARROSAGE DIFFUSION profitable?

Yes, ARROSAGE DIFFUSION generated a net profit of 25 k€ in 2021.

Where is the headquarters of ARROSAGE DIFFUSION ?

The headquarters of ARROSAGE DIFFUSION is located in SAINTE-MAXIME (83120), in the department Var.

Where to find the tax return of ARROSAGE DIFFUSION ?

The tax return of ARROSAGE DIFFUSION 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 ARROSAGE DIFFUSION operate?

ARROSAGE DIFFUSION operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.