ARTHUR ANDERSON CONSTRUCTION : revenue, balance sheet and financial ratios

ARTHUR ANDERSON CONSTRUCTION is a French company founded 12 years ago, specialized in the sector Construction de maisons individuelles. Based in CAYENNE (97300), this company of category PME shows in 2017 a revenue of 1.2 M€. 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 - ARTHUR ANDERSON CONSTRUCTION (SIREN 794928499)
Indicator 2017 2016 2015 2014
Revenue 1 243 397 € 800 641 € 203 413 € N/C
Net income 75 859 € 197 450 € 31 904 € -313 €
EBITDA 81 831 € 220 386 € 33 856 € -313 €
Net margin 6.1% 24.7% 15.7% N/C

Revenue and income statement

In 2017, ARTHUR ANDERSON CONSTRUCTION achieves revenue of 1.2 M€. Over the period 2015-2017, the company shows strong growth with a CAGR (compound annual growth rate) of +147.2%. Vs 2016, growth of +55% (801 k€ -> 1.2 M€). After deducting consumption (100 k€), gross margin stands at 1.1 M€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 82 k€, representing 6.6% of revenue. Warning negative scissor effect: despite revenue change (+55%), EBITDA varies by -63%, reducing margin by 20.9 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 76 k€, i.e. 6.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 243 397 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 143 058 €

EBITDA (2017) ?
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

81 831 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

80 793 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

75 859 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.6%

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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 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 59%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 6.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2017) ?
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

59.393%

Cash flow / Revenue (2017) ?
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

6.184%

Repayment capacity (2017) ?
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

0.0

Asset age ratio (2017) ?
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

77.6%

Solvency indicators evolution
ARTHUR ANDERSON CONSTRUCTION

Sector positioning

Debt ratio
0.0 2017
2015
2016
2017
Q1: 0.02
Med: 7.7
Q3: 43.05
Excellent

In 2017, the debt ratio of ARTHUR ANDERSON CONSTRUCTION (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.

Financial autonomy
59.39% 2017
2015
2016
2017
Q1: 4.15%
Med: 22.26%
Q3: 44.45%
Excellent

In 2017, the financial autonomy of ARTHUR ANDERSON CONSTRUCTION (59.4%) 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.

Repayment capacity
0.0 years 2017
2015
2016
2017
Q1: 0.0 years
Med: 0.01 years
Q3: 0.62 years
Excellent

In 2017, the repayment capacity of ARTHUR ANDERSON CONSTRUCTION (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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 243.52. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

243.519

Interest coverage (2017) ?
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
ARTHUR ANDERSON CONSTRUCTION

Sector positioning

Liquidity ratio
243.52 2017
2015
2016
2017
Q1: 118.11
Med: 160.07
Q3: 245.17
Good

In 2017, the liquidity ratio of ARTHUR ANDERSON CONSTRUCTION (243.52) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2017
2015
2016
2017
Q1: 0.0x
Med: 0.0x
Q3: 1.68x
Average

In 2017, the interest coverage of ARTHUR ANDERSON CONSTRUCTION (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: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Overall, WCR represents 14 days of revenue, i.e. 50 k€ to permanently finance.

Operating WCR (2017) ?
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

49 736 €

Customer credit (2017) ?
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

24 j

Supplier credit (2017) ?
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

32 j

Inventory turnover (2017) ?
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 (2017) ?
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

14 j

WCR and payment terms evolution
ARTHUR ANDERSON CONSTRUCTION

Positioning of ARTHUR ANDERSON CONSTRUCTION in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 125 762€ to 415 940€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2017
Indicative
125k€ 260k€ 415k€
260 065 € Range: 125 762€ - 415 940€
NAF 5 année 2017
How is this estimate calculated?

This estimate is based on the analysis of 25 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 ARTHUR ANDERSON CONSTRUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about ARTHUR ANDERSON CONSTRUCTION

What is the revenue of ARTHUR ANDERSON CONSTRUCTION ?

The revenue of ARTHUR ANDERSON CONSTRUCTION in 2017 is 1.2 M€.

Is ARTHUR ANDERSON CONSTRUCTION profitable?

Yes, ARTHUR ANDERSON CONSTRUCTION generated a net profit of 76 k€ in 2017.

Where is the headquarters of ARTHUR ANDERSON CONSTRUCTION ?

The headquarters of ARTHUR ANDERSON CONSTRUCTION is located in CAYENNE (97300), in the department Guyane.

Where to find the tax return of ARTHUR ANDERSON CONSTRUCTION ?

The tax return of ARTHUR ANDERSON CONSTRUCTION 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 ARTHUR ANDERSON CONSTRUCTION operate?

ARTHUR ANDERSON CONSTRUCTION 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.