ARTHELON PARTICIPATIONS : revenue, balance sheet and financial ratios

ARTHELON PARTICIPATIONS is a French company founded 22 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in VERTOU (44120), this company of category PME shows in 2024 a revenue of 154 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - ARTHELON PARTICIPATIONS (SIREN 451177943)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 154 000 € 154 000 € 153 000 € 120 000 € 120 000 € 112 900 € 108 200 € 100 000 € 106 667 €
Net income 1 307 € -2 547 € -11 259 € -11 004 € 4 547 € -125 869 € 3 811 € 339 € 13 €
EBITDA 5 000 € 5 349 € -3 544 € -7 312 € 7 217 € 17 432 € 16 538 € 10 677 € 24 832 €
Net margin 0.8% -1.7% -7.4% -9.2% 3.8% -111.5% 3.5% 0.3% 0.0%

Revenue and income statement

In 2024, ARTHELON PARTICIPATIONS achieves revenue of 154 k€. Revenue is growing positively over 9 years (CAGR: +4.7%). Slight decline of 0% vs 2023. After deducting consumption (0 €), gross margin stands at 154 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5 k€, representing 3.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1 k€, i.e. 0.8% 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

154 000 €

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

154 000 €

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

5 000 €

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

2 083 €

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

1 307 €

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

3.2%

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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 6%. 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 77%. 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 5.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

6.235%

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

77.12%

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

2.743%

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

5.005

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

7.7%

Solvency indicators evolution
ARTHELON PARTICIPATIONS

Sector positioning

Debt ratio
6.24 2024
2022
2023
2024
Q1: 0.0
Med: 4.0
Q3: 41.75
Average +9 pts over 3 years

In 2024, the debt ratio of ARTHELON PARTICIPATIONS (6.24) 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
77.12% 2024
2022
2023
2024
Q1: 4.27%
Med: 38.89%
Q3: 76.46%
Excellent

In 2024, the financial autonomy of ARTHELON PARTICIPATIONS (77.1%) 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
5.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Average +50 pts over 3 years

In 2024, the repayment capacity of ARTHELON PARTICIPATIONS (5.00) 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 35.77. 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 5.9x. Operating income very largely covers interest expenses: high safety margin.

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

35.768

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

5.9

Liquidity indicators evolution
ARTHELON PARTICIPATIONS

Sector positioning

Liquidity ratio
35.77 2024
2022
2023
2024
Q1: 138.89
Med: 313.79
Q3: 966.61
Average

In 2024, the liquidity ratio of ARTHELON PARTICIPATIONS (35.77) 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
5.9x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.27x
Excellent +50 pts over 3 years

In 2024, the interest coverage of ARTHELON PARTICIPATIONS (5.9x) 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: 19 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1410 days. Excellent situation: suppliers finance 1391 days of the operating cycle (retail model). WCR is negative (-101 days): operations structurally generate cash.

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

-43 271 €

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

19 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

1410 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

-101 j

WCR and payment terms evolution
ARTHELON PARTICIPATIONS

Positioning of ARTHELON PARTICIPATIONS in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of ARTHELON PARTICIPATIONS is estimated at 42 897 € (range 20 515€ - 55 236€). With an EBITDA of 5 000€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
69 tx
20k€ 42k€ 55k€
42 897 € Range: 20 515€ - 55 236€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
5 000 € × 4.3x
Estimation 21 292 €
4 233€ - 34 089€
Revenue Multiple 30%
154 000 € × 0.66x
Estimation 101 471 €
59 053€ - 112 202€
Net Income Multiple 20%
1 307 € × 6.9x
Estimation 9 052 €
3 418€ - 22 659€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare ARTHELON PARTICIPATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about ARTHELON PARTICIPATIONS

What is the revenue of ARTHELON PARTICIPATIONS ?

The revenue of ARTHELON PARTICIPATIONS in 2024 is 154 k€.

Is ARTHELON PARTICIPATIONS profitable?

Yes, ARTHELON PARTICIPATIONS generated a net profit of 1 k€ in 2024.

Where is the headquarters of ARTHELON PARTICIPATIONS ?

The headquarters of ARTHELON PARTICIPATIONS is located in VERTOU (44120), in the department Loire-Atlantique.

Where to find the tax return of ARTHELON PARTICIPATIONS ?

The tax return of ARTHELON PARTICIPATIONS 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 ARTHELON PARTICIPATIONS operate?

ARTHELON PARTICIPATIONS operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.