SIREN : 490040425
ARSHE is a French company founded 19 years ago, specialized in the sector Restauration traditionnelle. Based in RENNES (35000), this company of category PME shows in 2024 a revenue of 253 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 252 797 € | 289 758 € | 280 261 € | 135 847 € | 110 247 € | 245 445 € | 260 916 € | 290 515 € | 284 114 € |
| Net income | 30 768 € | 42 028 € | 54 951 € | 73 980 € | 17 804 € | 19 145 € | 14 717 € | 23 244 € | 32 856 € |
| EBITDA | 40 078 € | 51 932 € | 71 778 € | 81 070 € | 21 489 € | 27 024 € | 10 287 € | 27 013 € | 26 459 € |
| Net margin | 12.2% | 14.5% | 19.6% | 54.5% | 16.1% | 7.8% | 5.6% | 8.0% | 11.6% |
In 2024, ARSHE achieves revenue of 253 k€. Activity remains stable over the period (CAGR: -1.3%). Significant drop of -13% vs 2023. After deducting consumption (69 k€), gross margin stands at 184 k€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 40 k€, representing 15.9% of revenue. Warning negative scissor effect: despite revenue change (-13%), EBITDA varies by -23%, reducing margin by 2.1 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 31 k€, i.e. 12.2% of revenue. This profit can be retained or distributed to shareholders.
252 797 €
183 970 €
40 078 €
36 289 €
30 768 €
15.9%
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 83%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 13.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.0%
83.37%
13.382%
0.0
7.1%
In 2024, the debt ratio of ARSHE (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.
In 2024, the financial autonomy of ARSHE (83.4%) 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.
In 2024, the repayment capacity of ARSHE (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.
The liquidity ratio (= Current assets / Current liabilities) stands at 118.83. 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.
118.832
0.005
In 2024, the liquidity ratio of ARSHE (118.83) 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.
In 2024, the interest coverage of ARSHE (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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 11 days of revenue, i.e. 8 k€ to permanently finance. Notable WCR improvement over the period (-85%), freeing up cash.
7 988 €
0 j
34 j
5 j
11 j
Based on 698 transactions of similar company sales in 2024, the value of ARSHE is estimated at 194 175 € (range 99 747€ - 373 222€). With an EBITDA of 40 078€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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.
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This estimate is based on the analysis of 698 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare ARSHE with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of ARSHE in 2024 is 253 k€.
Yes, ARSHE generated a net profit of 31 k€ in 2024.
The headquarters of ARSHE is located in RENNES (35000), in the department Ille-et-Vilaine.
The tax return of ARSHE 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).
ARSHE operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.