A.R.T.S. BASSIN D'ARCACHON : revenue, balance sheet and financial ratios

A.R.T.S. BASSIN D'ARCACHON is a French company founded 42 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in AUDENGE (33980), this company of category PME shows in 2019 a revenue of 1.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - A.R.T.S. BASSIN D'ARCACHON (SIREN 327458196)
Indicator 2019 2018
Revenue 1 091 228 € 742 279 €
Net income 121 675 € 126 181 €
EBITDA 193 718 € 172 751 €
Net margin 11.2% 17.0%

Revenue and income statement

In 2019, A.R.T.S. BASSIN D'ARCACHON achieves revenue of 1.1 M€. Vs 2018, growth of +47% (742 k€ -> 1.1 M€). After deducting consumption (180 k€), gross margin stands at 911 k€, i.e. a rate of 84%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 194 k€, representing 17.8% of revenue. Warning negative scissor effect: despite revenue change (+47%), EBITDA varies by +12%, reducing margin by 5.5 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 122 k€, i.e. 11.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 091 228 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

911 496 €

EBITDA (2019) ?
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

193 718 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

164 416 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

121 675 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

17.8%

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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 11%. 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 62%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 13.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

10.732%

Financial autonomy (2019) ?
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

61.672%

Cash flow / Revenue (2019) ?
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

13.94%

Repayment capacity (2019) ?
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

0.195

Asset age ratio (2019) ?
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

50.6%

Solvency indicators evolution
A.R.T.S. BASSIN D'ARCACHON

Sector positioning

Debt ratio
10.73 2019
2018
2019
Q1: 0.7
Med: 14.08
Q3: 51.2
Good -9 pts over 2 years

In 2019, the debt ratio of A.R.T.S. BASSIN D'ARCACHON (10.73) 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
61.67% 2019
2018
2019
Q1: 7.98%
Med: 29.4%
Q3: 51.11%
Excellent

In 2019, the financial autonomy of A.R.T.S. BASSIN D'ARCACHON (61.7%) 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
0.2 years 2019
2018
2019
Q1: 0.0 years
Med: 0.06 years
Q3: 0.95 years
Average

In 2019, the repayment capacity of A.R.T.S. BASSIN D'ARCACHON (0.20) 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 282.14. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2019) ?
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

282.143

Interest coverage (2019) ?
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

0.689

Liquidity indicators evolution
A.R.T.S. BASSIN D'ARCACHON

Sector positioning

Liquidity ratio
282.14 2019
2018
2019
Q1: 126.5
Med: 176.94
Q3: 271.3
Excellent +21 pts over 2 years

In 2019, the liquidity ratio of A.R.T.S. BASSIN D'ARCACHON (282.14) 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
0.69x 2019
2018
2019
Q1: 0.0x
Med: 0.13x
Q3: 2.07x
Good +7 pts over 2 years

In 2019, the interest coverage of A.R.T.S. BASSIN D'ARCACHON (0.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Overall, WCR represents 16 days of revenue, i.e. 48 k€ to permanently finance.

Operating WCR (2019) ?
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

47 741 €

Customer credit (2019) ?
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

25 j

Supplier credit (2019) ?
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

33 j

Inventory turnover (2019) ?
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 (2019) ?
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

16 j

WCR and payment terms evolution
A.R.T.S. BASSIN D'ARCACHON

Positioning of A.R.T.S. BASSIN D'ARCACHON in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (27 transactions). This range of 203 409€ to 702 879€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2019
Indicative
203k€ 350k€ 702k€
350 000 € Range: 203 409€ - 702 879€
NAF 5 année 2019

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 27 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 (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare A.R.T.S. BASSIN D'ARCACHON with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about A.R.T.S. BASSIN D'ARCACHON

What is the revenue of A.R.T.S. BASSIN D'ARCACHON ?

The revenue of A.R.T.S. BASSIN D'ARCACHON in 2019 is 1.1 M€.

Is A.R.T.S. BASSIN D'ARCACHON profitable?

Yes, A.R.T.S. BASSIN D'ARCACHON generated a net profit of 122 k€ in 2019.

Where is the headquarters of A.R.T.S. BASSIN D'ARCACHON ?

The headquarters of A.R.T.S. BASSIN D'ARCACHON is located in AUDENGE (33980), in the department Gironde.

Where to find the tax return of A.R.T.S. BASSIN D'ARCACHON ?

The tax return of A.R.T.S. BASSIN D'ARCACHON 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 A.R.T.S. BASSIN D'ARCACHON operate?

A.R.T.S. BASSIN D'ARCACHON operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.