Employees: 02 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1989-05-22 (36 years)Status: ActiveBusiness sector: Exploitation de gravières et sablières, extraction d’argiles et de kaolinLocation: SERMAISES (45300), Loiret
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
ETABLISSEMENT ARNOULT : revenue, balance sheet and financial ratios
ETABLISSEMENT ARNOULT is a French company
founded 36 years ago,
specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin.
Based in SERMAISES (45300),
this company of category PME
shows in 2023 a revenue of 909 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - ETABLISSEMENT ARNOULT (SIREN 350904470)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
Revenue
N/C
N/C
909 302 €
N/C
N/C
N/C
N/C
N/C
N/C
Net income
35 345 €
59 931 €
99 245 €
2 954 €
9 799 €
4 491 €
21 060 €
26 962 €
19 743 €
EBITDA
N/C
N/C
97 132 €
N/C
N/C
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
10.9%
N/C
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2025, ETABLISSEMENT ARNOULT generates positive net income of 35 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 20 k€ -> 35 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
35 345 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 8%. 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 79%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
7.558%
Financial autonomy (2025)
?
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
79.439%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
0.847
1.25
1.101
3.072
1.713
3.201
1.65
0.526
7.558
Financial autonomy
74.918
66.024
75.837
78.182
82.576
79.472
81.638
83.431
79.439
Repayment capacity
None
None
None
None
None
None
0.153
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
10.85%
None%
None%
Sector positioning
Debt ratio
7.562025
2023
2024
2025
Q1: 12.28
Med: 41.19
Q3: 73.7
Excellent
In 2025, the debt ratio of ETABLISSEMENT ARNOULT (7.56) 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
79.44%2025
2023
2024
2025
Q1: 34.3%
Med: 52.62%
Q3: 66.43%
Excellent
In 2025, the financial autonomy of ETABLISSEMENT ARNOULT (79.4%) 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
0.15 years2023
2023
Q1: 0.0 years
Med: 0.29 years
Q3: 2.28 years
Good
In 2023, the repayment capacity of ETABLISSEMENT ARNOULT (0.15) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 256.68. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
200.097
148.876
171.614
181.064
192.655
178.219
221.531
234.321
256.68
Interest coverage
None
None
None
None
None
None
0.0
None
None
Sector positioning
Liquidity ratio
256.682025
2023
2024
2025
Q1: 208.63
Med: 343.95
Q3: 523.36
Average-8 pts over 3 years
In 2025, the liquidity ratio of ETABLISSEMENT ARNOULT (256.68) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
Interest coverage
0.0x2023
2023
Q1: 0.0x
Med: 0.98x
Q3: 7.02x
Average
In 2023, the interest coverage of ETABLISSEMENT ARNOULT (0.0x) 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.
Operating WCR (2025)
?
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 (2025)
?
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 (2025)
?
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 (2025)
?
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 ETABLISSEMENT ARNOULT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
160 528 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
Customer payment term (days)
0
0
0
0
0
0
82
0
0
Supplier payment term (days)
0
0
0
0
0
0
52
0
0
Positioning of ETABLISSEMENT ARNOULT in its sector
Comparison with sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin
Valuation estimate
Based on 95 transactions of similar company sales
(all years),
the value of ETABLISSEMENT ARNOULT is estimated at
40 962 €
(range 10 825€ - 95 168€).
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 value2025
95 tx
10k€40k€95k€
40 962 €Range: 10 825€ - 95 168€
NAF 5 all-time
Valuation method used
Net Income Multiple
35 345 €
×
1.2x
=40 963 €
Range: 10 825€ - 95 168€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 95 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 (Exploitation de gravières et sablières, extraction d’argiles et de kaolin)
Compare ETABLISSEMENT ARNOULT with other companies in the same sector:
Frequently asked questions about ETABLISSEMENT ARNOULT
What is the revenue of ETABLISSEMENT ARNOULT ?
The revenue of ETABLISSEMENT ARNOULT in 2023 is 909 k€.
Is ETABLISSEMENT ARNOULT profitable?
Yes, ETABLISSEMENT ARNOULT generated a net profit of 35 k€ in 2025.
Where is the headquarters of ETABLISSEMENT ARNOULT ?
The headquarters of ETABLISSEMENT ARNOULT is located in SERMAISES (45300), in the department Loiret.
Where to find the tax return of ETABLISSEMENT ARNOULT ?
The tax return of ETABLISSEMENT ARNOULT 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 ETABLISSEMENT ARNOULT operate?
ETABLISSEMENT ARNOULT operates in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin (NAF code 08.12Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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