ETABLISSEMENT AROD : revenue, balance sheet and financial ratios

ETABLISSEMENT AROD is a French company founded 62 years ago, specialized in the sector Réparation de machines et équipements mécaniques. Based in LE CHAMBON-FEUGEROLLES (42500), this company of category PME shows in 2023 a revenue of 756 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 - ETABLISSEMENT AROD (SIREN 704501444)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 755 679 € 1 595 402 € 1 609 716 € 1 598 843 € 1 513 322 € 1 227 329 € 1 525 941 € 1 536 145 €
Net income -207 943 € -220 696 € -394 579 € 15 492 € -19 548 € 32 513 € 14 875 € 9 816 € 87 488 €
EBITDA N/C -456 798 € -373 043 € -9 236 € 18 808 € 43 870 € 25 239 € 18 535 € 103 180 €
Net margin N/C -29.2% -24.7% 1.0% -1.2% 2.1% 1.2% 0.6% 5.7%

Revenue and income statement

In 2024, ETABLISSEMENT AROD records a net loss of 208 k€. This deficit will reduce equity on the balance sheet.

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

-207 943 €

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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 -111%. 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 -755%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-110.948%

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

-754.594%

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

19.4%

Solvency indicators evolution
ETABLISSEMENT AROD

Sector positioning

Debt ratio
-110.95 2024
2022
2023
2024
Q1: 2.87
Med: 17.34
Q3: 52.01
Excellent +7 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENT AROD (-110.95) 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
-754.59% 2024
2022
2023
2024
Q1: 23.1%
Med: 44.97%
Q3: 62.71%
Watch

In 2024, the financial autonomy of ETABLISSEMENT AROD (-754.6%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-1.1 years 2023
2022
2023
Q1: 0.0 years
Med: 0.41 years
Q3: 1.77 years
Excellent

In 2023, the repayment capacity of ETABLISSEMENT AROD (-1.10) 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 369.66. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

369.658

Liquidity indicators evolution
ETABLISSEMENT AROD

Sector positioning

Liquidity ratio
369.66 2024
2022
2023
2024
Q1: 167.32
Med: 242.93
Q3: 357.25
Excellent +40 pts over 3 years

In 2024, the liquidity ratio of ETABLISSEMENT AROD (369.66) 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
-1.39x 2023
2022
2023
Q1: 0.0x
Med: 0.61x
Q3: 3.09x
Average

In 2023, the interest coverage of ETABLISSEMENT AROD (-1.4x) 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 (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

0 €

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

0 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

0 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 and payment terms evolution
ETABLISSEMENT AROD

Positioning of ETABLISSEMENT AROD in its sector

Comparison with sector Réparation de machines et équipements mécaniques

Similar companies (Réparation de machines et équipements mécaniques)

Compare ETABLISSEMENT AROD with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation de machines et équipements mécaniques

Frequently asked questions about ETABLISSEMENT AROD

What is the revenue of ETABLISSEMENT AROD ?

The revenue of ETABLISSEMENT AROD in 2023 is 756 k€.

Is ETABLISSEMENT AROD profitable?

ETABLISSEMENT AROD recorded a net loss in 2024.

Where is the headquarters of ETABLISSEMENT AROD ?

The headquarters of ETABLISSEMENT AROD is located in LE CHAMBON-FEUGEROLLES (42500), in the department Loire.

Where to find the tax return of ETABLISSEMENT AROD ?

The tax return of ETABLISSEMENT AROD 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 AROD operate?

ETABLISSEMENT AROD operates in the sector Réparation de machines et équipements mécaniques (NAF code 33.12Z). See the 'Sector positioning' section above to compare the company with its competitors.