COMPAGNIE D'ARS ET ASSOCIES : revenue, balance sheet and financial ratios

COMPAGNIE D'ARS ET ASSOCIES is a French company founded 22 years ago, specialized in the sector Activités des sociétés holding. Based in CHATILLON (92320), this company of category PME shows in 2020 a revenue of 163 k€. 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 - COMPAGNIE D'ARS ET ASSOCIES (SIREN 451771075)
Indicator 2020 2019 2018 2017 2016
Revenue 162 821 € 163 111 € 166 273 € 162 509 € 180 000 €
Net income 472 559 € 325 269 € 355 153 € 415 943 € -607 459 €
EBITDA -42 963 € -60 527 € -65 147 € -35 412 € -5 462 €
Net margin 290.2% 199.4% 213.6% 256.0% -337.5%

Revenue and income statement

In 2020, COMPAGNIE D'ARS ET ASSOCIES achieves revenue of 163 k€. Activity remains stable over the period (CAGR: -2.5%). Slight decline of -0% vs 2019. After deducting consumption (0 €), gross margin stands at 163 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -43 k€, representing -26.4% of revenue. Positive scissor effect: EBITDA margin improves by +10.7 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 473 k€, i.e. 290.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

162 821 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

162 821 €

EBITDA (2020) ?
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

-42 963 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-63 794 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

472 559 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-26.4%

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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 24%. 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 80%. 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 3.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 303.0% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

24.032%

Financial autonomy (2020) ?
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

80.189%

Cash flow / Revenue (2020) ?
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

303.026%

Repayment capacity (2020) ?
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

3.708

Solvency indicators evolution
COMPAGNIE D'ARS ET ASSOCIES

Sector positioning

Debt ratio
24.03 2020
2018
2019
2020
Q1: 0.16
Med: 16.58
Q3: 89.95
Average

In 2020, the debt ratio of COMPAGNIE D'ARS ET ASSOCIES (24.03) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
80.19% 2020
2018
2019
2020
Q1: 21.18%
Med: 59.62%
Q3: 88.69%
Good

In 2020, the financial autonomy of COMPAGNIE D'ARS ET ASSOCIES (80.2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
3.71 years 2020
2018
2019
2020
Q1: -0.04 years
Med: 0.09 years
Q3: 4.02 years
Average

In 2020, the repayment capacity of COMPAGNIE D'ARS ET ASSOCIES (3.71) 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 25.96. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

25.957

Interest coverage (2020) ?
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

-58.692

Liquidity indicators evolution
COMPAGNIE D'ARS ET ASSOCIES

Sector positioning

Liquidity ratio
25.96 2020
2018
2019
2020
Q1: 106.93
Med: 440.58
Q3: 2307.95
Watch

In 2020, the liquidity ratio of COMPAGNIE D'ARS ET ASSOCIES (25.96) 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.

Interest coverage
-58.69x 2020
2018
2019
2020
Q1: -58.17x
Med: 0.0x
Q3: 0.0x
Average

In 2020, the interest coverage of COMPAGNIE D'ARS ET ASSOCIES (-58.7x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 98 days. Excellent situation: suppliers finance 98 days of the operating cycle (retail model). WCR is negative (-286 days): operations structurally generate cash. Notable WCR improvement over the period (-209%), freeing up cash.

Operating WCR (2020) ?
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

-129 361 €

Customer credit (2020) ?
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 (2020) ?
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

98 j

Inventory turnover (2020) ?
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 (2020) ?
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

-286 j

WCR and payment terms evolution
COMPAGNIE D'ARS ET ASSOCIES

Positioning of COMPAGNIE D'ARS ET ASSOCIES in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 71 transactions of similar company sales in 2020, the value of COMPAGNIE D'ARS ET ASSOCIES is estimated at 1 551 805 € (range 368 192€ - 3 052 570€). The price/revenue ratio is 0.60x (in line with sector norms). 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 2020
71 tx
368k€ 1551k€ 3052k€
1 551 805 € Range: 368 192€ - 3 052 570€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
162 821 € × 0.60x
Estimation 98 462 €
50 883€ - 153 268€
Net Income Multiple 20%
472 559 € × 7.9x
Estimation 3 731 822 €
844 157€ - 7 401 523€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 71 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 sociétés holding)

Compare COMPAGNIE D'ARS ET ASSOCIES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about COMPAGNIE D'ARS ET ASSOCIES

What is the revenue of COMPAGNIE D'ARS ET ASSOCIES ?

The revenue of COMPAGNIE D'ARS ET ASSOCIES in 2020 is 163 k€.

Is COMPAGNIE D'ARS ET ASSOCIES profitable?

Yes, COMPAGNIE D'ARS ET ASSOCIES generated a net profit of 473 k€ in 2020.

Where is the headquarters of COMPAGNIE D'ARS ET ASSOCIES ?

The headquarters of COMPAGNIE D'ARS ET ASSOCIES is located in CHATILLON (92320), in the department Hauts-de-Seine.

Where to find the tax return of COMPAGNIE D'ARS ET ASSOCIES ?

The tax return of COMPAGNIE D'ARS ET ASSOCIES 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 COMPAGNIE D'ARS ET ASSOCIES operate?

COMPAGNIE D'ARS ET ASSOCIES operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.