ARTOIS COMBUSTIBLES ENERGIES ET SERVICES : revenue, balance sheet and financial ratios

ARTOIS COMBUSTIBLES ENERGIES ET SERVICES is a French company founded 38 years ago, specialized in the sector Commerces de détail de charbons et combustibles. Based in ISBERGUES (62330), this company of category PME shows in 2018 a revenue of 5.6 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 - ARTOIS COMBUSTIBLES ENERGIES ET SERVICES (SIREN 345085138)
Indicator 2024 2023 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C 5 614 853 € 5 054 752 €
Net income 80 096 € 116 600 € 42 251 € 24 623 € -56 433 € 3 451 € 12 561 €
EBITDA N/C N/C N/C N/C N/C 43 601 € 34 085 €
Net margin N/C N/C N/C N/C N/C 0.1% 0.2%

Revenue and income statement

In 2024, ARTOIS COMBUSTIBLES ENERGIES ET SERVICES generates positive net income of 80 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 13 k€ -> 80 k€.

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

80 096 €

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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 7%. 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 31%. The balance between equity and debt is satisfactory.

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

7.157%

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

30.733%

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

13.4%

Solvency indicators evolution
ARTOIS COMBUSTIBLES ENERGIES ET SERVICES

Sector positioning

Debt ratio
7.16 2024
2021
2023
2024
Q1: 6.16
Med: 21.72
Q3: 62.74
Good -16 pts over 3 years

In 2024, the debt ratio of ARTOIS COMBUSTIBLES ENERG... (7.16) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
30.73% 2024
2021
2023
2024
Q1: 28.41%
Med: 45.6%
Q3: 59.58%
Average -13 pts over 3 years

In 2024, the financial autonomy of ARTOIS COMBUSTIBLES ENERG... (30.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 116.27. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

116.272

Liquidity indicators evolution
ARTOIS COMBUSTIBLES ENERGIES ET SERVICES

Sector positioning

Liquidity ratio
116.27 2024
2021
2023
2024
Q1: 148.68
Med: 206.0
Q3: 307.91
Watch

In 2024, the liquidity ratio of ARTOIS COMBUSTIBLES ENERG... (116.27) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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 and payment terms evolution
ARTOIS COMBUSTIBLES ENERGIES ET SERVICES

Positioning of ARTOIS COMBUSTIBLES ENERGIES ET SERVICES in its sector

Comparison with sector Commerces de détail de charbons et combustibles

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of ARTOIS COMBUSTIBLES ENERGIES ET SERVICES is estimated at 195 157 € (range 91 937€ - 605 372€). 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 2024
117 transactions
91k€ 195k€ 605k€
195 157 € Range: 91 937€ - 605 372€
NAF 5 année 2024

Valuation method used

Net Income Multiple
80 096 € × 2.4x = 195 157 €
Range: 91 938€ - 605 372€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Commerces de détail de charbons et combustibles)

Compare ARTOIS COMBUSTIBLES ENERGIES ET SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail de charbons et combustibles

Frequently asked questions about ARTOIS COMBUSTIBLES ENERGIES ET SERVICES

What is the revenue of ARTOIS COMBUSTIBLES ENERGIES ET SERVICES ?

The revenue of ARTOIS COMBUSTIBLES ENERGIES ET SERVICES in 2018 is 5.6 M€.

Is ARTOIS COMBUSTIBLES ENERGIES ET SERVICES profitable?

Yes, ARTOIS COMBUSTIBLES ENERGIES ET SERVICES generated a net profit of 80 k€ in 2024.

Where is the headquarters of ARTOIS COMBUSTIBLES ENERGIES ET SERVICES ?

The headquarters of ARTOIS COMBUSTIBLES ENERGIES ET SERVICES is located in ISBERGUES (62330), in the department Pas-de-Calais.

Where to find the tax return of ARTOIS COMBUSTIBLES ENERGIES ET SERVICES ?

The tax return of ARTOIS COMBUSTIBLES ENERGIES ET SERVICES 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 ARTOIS COMBUSTIBLES ENERGIES ET SERVICES operate?

ARTOIS COMBUSTIBLES ENERGIES ET SERVICES operates in the sector Commerces de détail de charbons et combustibles (NAF code 47.78B). See the 'Sector positioning' section above to compare the company with its competitors.