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ARY CO : revenue, balance sheet and financial ratios

ARY CO is a French company founded 24 years ago, specialized in the sector Activités des agences de publicité. Based in FREJUS (83600), this company of category PME shows in 2017 a revenue of 300 k€. 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 - ARY CO (SIREN 438004491)
Indicator 2017
Revenue 300 196 €
Net income 8 141 €
EBITDA 12 860 €
Net margin 2.7%

Revenue and income statement

En 2017, ARY CO alcanza unos ingresos de 300 k€. Tras deducir el consumo (0 €), el margen bruto se sitúa en 300 k€, es decir, una tasa del 100%. El EBITDA alcanza 13 k€, representando el 4.3% de los ingresos. El margen operativo sigue siendo frágil, requiriendo vigilancia de costes. El resultado neto asciende a 8 k€, es decir, el 2.7% de los ingresos.

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

300 196 €

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

300 196 €

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

12 860 €

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

8 435 €

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

8 141 €

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

4.3%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 35%. La deuda permanece bajo control. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 11%. Baja autonomía: la empresa depende fuertemente de financiación externa. La capacidad de reembolso indica que se necesitarían 0.5 años de flujo de caja. Este corto período demuestra una excelente sostenibilidad de la deuda. El flujo de caja representa el 4.2% de los ingresos.

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

34.84%

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

11.273%

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

4.186%

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

0.545

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

25.2%

Solvency indicators evolution
ARY CO

Sector positioning

Ratio de endeudamiento
34.84 2017
2017
Q1: 0.0
Med: 5.46
Q3: 40.19
Average

En 2017, el ratio de endeudamiento de ARY CO (34.84) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
11.27% 2017
2017
Q1: 9.21%
Med: 33.2%
Q3: 57.41%
Average

En 2017, el autonomía financiera de ARY CO (11.3%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
0.55 ans 2017
2017
Q1: 0.0 ans
Med: 0.0 ans
Q3: 0.79 ans
Average

En 2017, el capacidad de reembolso de ARY CO (0.6 an) se sitúa por encima de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Un esfuerzo de reducción podría mejorar la solidez financiera.

Liquidity ratios

El ratio de liquidez se sitúa en 132.81. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 2.2x. Los gastos financieros están adecuadamente cubiertos por las operaciones.

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

132.808

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

2.154

Liquidity indicators evolution
ARY CO

Sector positioning

Ratio de liquidez
132.81 2017
2017
Q1: 123.13
Med: 181.66
Q3: 297.12
Average

En 2017, el ratio de liquidez de ARY CO (132.81) se sitúa por debajo de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Una mejora fortalecería la posición competitiva.

Cobertura de intereses
2.15x 2017
2017
Q1: 0.0x
Med: 0.0x
Q3: 1.57x
Excelente

En 2017, el cobertura de intereses de ARY CO (2.1x) se sitúa en el top 25% del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Alta cobertura significa que los gastos financieros pesan poco en la rentabilidad.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 34 días. Plazo proveedores: 29 días. La empresa debe financiar 5 días de desfase. El FM es negativo (-3 días): las operaciones generan estructuralmente tesorería.

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

-2 303 €

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

34 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

29 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

-3 j

WCR and payment terms evolution
ARY CO

Positioning of ARY CO in its sector

Comparison with sector Activités des agences de publicité

Valuation estimate

Based on 68 transactions of similar company sales (all years), the value of ARY CO is estimated at 43 431 € (range 15 986€ - 124 976€). With an EBITDA of 12 860€, the sector multiple of 2.9x is applied. The price/revenue ratio is 0.22x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2017
68 tx
15k€ 43k€ 124k€
43 431 € Range: 15 986€ - 124 976€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
12 860 € × 2.9x
Estimation 36 948 €
10 662€ - 145 446€
Revenue Multiple 30%
300 196 € × 0.22x
Estimation 67 383 €
27 927€ - 114 698€
Net Income Multiple 20%
8 141 € × 2.9x
Estimation 23 713 €
11 387€ - 89 220€
How is this estimate calculated?

This estimate is based on the analysis of 68 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 publicité)

Compare ARY CO with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agences de publicité

Frequently asked questions about ARY CO

What is the revenue of ARY CO ?

The revenue of ARY CO in 2017 is 300 k€.

Is ARY CO profitable?

Yes, ARY CO generated a net profit of 8 k€ in 2017.

Where is the headquarters of ARY CO ?

The headquarters of ARY CO is located in FREJUS (83600), in the department Var.

Where to find the tax return of ARY CO ?

The tax return of ARY CO 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 ARY CO operate?

ARY CO operates in the sector Activités des agences de publicité (NAF code 73.11Z). See the 'Sector positioning' section above to compare the company with its competitors.