ARS CONSTRUCTIONS : revenue, balance sheet and financial ratios

ARS CONSTRUCTIONS is a French company now closed founded 7 years ago, formerly specialized in the sector Construction de maisons individuelles. Based in ALFORTVILLE (94140), this company of category PME shows in 2022 a revenue of 218 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - ARS CONSTRUCTIONS (SIREN 842362907)
Indicator 2022 2021 2020 2019
Revenue 217 674 € 755 563 € 526 680 € 629 223 €
Net income 1 220 € 80 030 € 74 344 € 70 920 €
EBITDA 1 435 € 104 270 € 96 234 € 83 435 €
Net margin 0.6% 10.6% 14.1% 11.3%

Revenue and income statement

In 2022, ARS CONSTRUCTIONS achieves revenue of 218 k€. Revenue is declining over the period 2019-2022 (CAGR: -29.8%). Significant drop of -71% vs 2021. After deducting consumption (93 k€), gross margin stands at 125 k€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1 k€, representing 0.7% of revenue. Warning negative scissor effect: despite revenue change (-71%), EBITDA varies by -99%, reducing margin by 13.1 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 1 k€, i.e. 0.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

217 674 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

125 021 €

EBITDA (2022) ?
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

1 435 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 435 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 220 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.7%

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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 77%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 43%. 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 40.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

77.304%

Financial autonomy (2022) ?
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

43.124%

Cash flow / Revenue (2022) ?
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

0.56%

Repayment capacity (2022) ?
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

40.164

Solvency indicators evolution
ARS CONSTRUCTIONS

Sector positioning

Debt ratio
77.3 2022
2020
2021
2022
Q1: 0.0
Med: 13.81
Q3: 67.32
Average +50 pts over 3 years

In 2022, the debt ratio of ARS CONSTRUCTIONS (77.30) 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
43.12% 2022
2020
2021
2022
Q1: 4.13%
Med: 21.29%
Q3: 44.12%
Good +49 pts over 3 years

In 2022, the financial autonomy of ARS CONSTRUCTIONS (43.1%) 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
40.16 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.01 years
Q3: 1.27 years
Average +50 pts over 3 years

In 2022, the repayment capacity of ARS CONSTRUCTIONS (40.16) 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 701.34. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

701.338

Interest coverage (2022) ?
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

0.0

Liquidity indicators evolution
ARS CONSTRUCTIONS

Sector positioning

Liquidity ratio
701.34 2022
2020
2021
2022
Q1: 122.21
Med: 174.08
Q3: 267.5
Excellent +6 pts over 3 years

In 2022, the liquidity ratio of ARS CONSTRUCTIONS (701.34) 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
0.0x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 1.56x
Average

In 2022, the interest coverage of ARS CONSTRUCTIONS (0.0x) 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: 214 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The gap of 214 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 218 days of revenue, i.e. 132 k€ to permanently finance. Over 2019-2022, WCR increased by +65%, requiring additional financing.

Operating WCR (2022) ?
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

132 019 €

Customer credit (2022) ?
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

214 j

Supplier credit (2022) ?
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

0 j

Inventory turnover (2022) ?
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 (2022) ?
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

218 j

WCR and payment terms evolution
ARS CONSTRUCTIONS

Positioning of ARS CONSTRUCTIONS in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of ARS CONSTRUCTIONS is estimated at 10 408 € (range 6 192€ - 33 746€). With an EBITDA of 1 435€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (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 2022
113 transactions
6k€ 10k€ 33k€
10 408 € Range: 6 192€ - 33 746€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
1 435 € × 3.6x
Estimation 5 235 €
1 973€ - 7 240€
Revenue Multiple 30%
217 674 € × 0.11x
Estimation 23 952 €
16 669€ - 93 912€
Net Income Multiple 20%
1 220 € × 2.5x
Estimation 3 028 €
1 027€ - 9 766€
How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction de maisons individuelles)

Compare ARS CONSTRUCTIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about ARS CONSTRUCTIONS

What is the revenue of ARS CONSTRUCTIONS ?

The revenue of ARS CONSTRUCTIONS in 2022 is 218 k€.

Is ARS CONSTRUCTIONS profitable?

Yes, ARS CONSTRUCTIONS generated a net profit of 1 k€ in 2022.

Where is the headquarters of ARS CONSTRUCTIONS ?

The headquarters of ARS CONSTRUCTIONS is located in ALFORTVILLE (94140), in the department Val-de-Marne.

Where to find the tax return of ARS CONSTRUCTIONS ?

The tax return of ARS CONSTRUCTIONS 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 ARS CONSTRUCTIONS operate?

ARS CONSTRUCTIONS operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.