ARTUS INTERIM SAINT-AMAND : revenue, balance sheet and financial ratios

ARTUS INTERIM SAINT-AMAND is a French company founded 24 years ago, specialized in the sector Activités des agences de travail temporaire . Based in SAINT-AMAND-MONTROND (18200), this company of category ETI shows in 2024 a revenue of 4.1 M€. 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

Financial history - ARTUS INTERIM SAINT-AMAND (SIREN 440138840)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 130 328 € 5 421 535 € 7 085 178 € 6 416 221 € 4 893 517 € 6 247 331 € 6 445 016 € 6 984 762 € 7 112 314 €
Net income 75 543 € 183 560 € 180 293 € 153 326 € 107 124 € 163 448 € 210 099 € 326 786 € 317 003 €
EBITDA 22 082 € 179 463 € 201 309 € 248 930 € 86 009 € 231 824 € 80 116 € 281 394 € 283 491 €
Net margin 1.8% 3.4% 2.5% 2.4% 2.2% 2.6% 3.3% 4.7% 4.5%

Revenue and income statement

In 2024, ARTUS INTERIM SAINT-AMAND achieves revenue of 4.1 M€. Revenue is declining over the period 2016-2024 (CAGR: -6.6%). Significant drop of -24% vs 2023. After deducting consumption (0 €), gross margin stands at 4.1 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 22 k€, representing 0.5% of revenue. Warning negative scissor effect: despite revenue change (-24%), EBITDA varies by -88%, reducing margin by 2.8 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. 1.8% 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

4 130 328 €

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

4 130 328 €

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

22 082 €

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

65 042 €

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

75 543 €

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

0.5%

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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 57%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 0.3% 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

0.0%

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

57.032%

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

0.257%

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

0.0

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

9.4%

Solvency indicators evolution
ARTUS INTERIM SAINT-AMAND

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 2.73
Q3: 26.78
Excellent

In 2024, the debt ratio of ARTUS INTERIM SAINT-AMAND (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
57.03% 2024
2022
2023
2024
Q1: 11.73%
Med: 25.56%
Q3: 44.76%
Excellent

In 2024, the financial autonomy of ARTUS INTERIM SAINT-AMAND (57.0%) 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 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.27 years
Excellent

In 2024, the repayment capacity of ARTUS INTERIM SAINT-AMAND (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 207.76. 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 10.5x. 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

207.759

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

10.479

Liquidity indicators evolution
ARTUS INTERIM SAINT-AMAND

Sector positioning

Liquidity ratio
207.76 2024
2022
2023
2024
Q1: 111.16
Med: 138.5
Q3: 192.32
Excellent +16 pts over 3 years

In 2024, the liquidity ratio of ARTUS INTERIM SAINT-AMAND (207.76) 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
10.48x 2024
2022
2023
2024
Q1: -0.69x
Med: 0.0x
Q3: 1.34x
Excellent +12 pts over 3 years

In 2024, the interest coverage of ARTUS INTERIM SAINT-AMAND (10.5x) 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: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 120 days. Excellent situation: suppliers finance 66 days of the operating cycle (retail model). Overall, WCR represents 81 days of revenue, i.e. 931 k€ to permanently finance.

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

931 182 €

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

54 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

120 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

81 j

WCR and payment terms evolution
ARTUS INTERIM SAINT-AMAND

Positioning of ARTUS INTERIM SAINT-AMAND in its sector

Comparison with sector Activités des agences de travail temporaire

Valuation estimate

Based on 135 transactions of similar company sales (all years), the value of ARTUS INTERIM SAINT-AMAND is estimated at 145 650 € (range 99 578€ - 295 930€). With an EBITDA of 22 082€, the sector multiple of 2.0x is applied. The price/revenue ratio is 0.08x (conservative valuation). 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
135 transactions
99k€ 145k€ 295k€
145 650 € Range: 99 578€ - 295 930€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
22 082 € × 2.0x
Estimation 44 777 €
21 462€ - 105 484€
Revenue Multiple 30%
4 130 328 € × 0.08x
Estimation 317 757 €
249 375€ - 568 063€
Net Income Multiple 20%
75 543 € × 1.8x
Estimation 139 673 €
70 177€ - 363 847€
How is this estimate calculated?

This estimate is based on the analysis of 135 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 (Activités des agences de travail temporaire )

Compare ARTUS INTERIM SAINT-AMAND with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agences de travail temporaire

Frequently asked questions about ARTUS INTERIM SAINT-AMAND

What is the revenue of ARTUS INTERIM SAINT-AMAND ?

The revenue of ARTUS INTERIM SAINT-AMAND in 2024 is 4.1 M€.

Is ARTUS INTERIM SAINT-AMAND profitable?

Yes, ARTUS INTERIM SAINT-AMAND generated a net profit of 76 k€ in 2024.

Where is the headquarters of ARTUS INTERIM SAINT-AMAND ?

The headquarters of ARTUS INTERIM SAINT-AMAND is located in SAINT-AMAND-MONTROND (18200), in the department Cher.

Where to find the tax return of ARTUS INTERIM SAINT-AMAND ?

The tax return of ARTUS INTERIM SAINT-AMAND 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 ARTUS INTERIM SAINT-AMAND operate?

ARTUS INTERIM SAINT-AMAND operates in the sector Activités des agences de travail temporaire (NAF code 78.20Z). See the 'Sector positioning' section above to compare the company with its competitors.