ETABLISSEMENTS ARNAUD NEGRE : revenue, balance sheet and financial ratios

ETABLISSEMENTS ARNAUD NEGRE is a French company founded 68 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in CASTRES (81100), this company of category PME shows in 2023 a revenue of 114 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ETABLISSEMENTS ARNAUD NEGRE (SIREN 715821393)
Indicator 2023 2021
Revenue 113 939 € 122 615 €
Net income 9 569 € 7 527 €
EBITDA 13 774 € 9 178 €
Net margin 8.4% 6.1%

Revenue and income statement

In 2023, ETABLISSEMENTS ARNAUD NEGRE achieves revenue of 114 k€. Slight decline of -7% vs 2021. After deducting consumption (64 k€), gross margin stands at 50 k€, i.e. a rate of 44%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14 k€, representing 12.1% of revenue. Positive scissor effect: EBITDA margin improves by +4.6 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 10 k€, i.e. 8.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

113 939 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

50 075 €

EBITDA (2023) ?
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

13 774 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

9 913 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

9 569 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.1%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 109%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 11.8% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

109.246%

Financial autonomy (2023) ?
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

37.98%

Cash flow / Revenue (2023) ?
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

11.778%

Repayment capacity (2023) ?
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

3.078

Asset age ratio (2023) ?
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

33.3%

Solvency indicators evolution
ETABLISSEMENTS ARNAUD NEGRE

Sector positioning

Debt ratio
109.25 2023
2021
2023
Q1: 1.26
Med: 26.74
Q3: 88.76
Average

In 2023, the debt ratio of ETABLISSEMENTS ARNAUD NEGRE (109.25) 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
37.98% 2023
2021
2023
Q1: 11.05%
Med: 33.42%
Q3: 56.72%
Good

In 2023, the financial autonomy of ETABLISSEMENTS ARNAUD NEGRE (38.0%) 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
3.08 years 2023
2021
2023
Q1: 0.0 years
Med: 0.35 years
Q3: 2.63 years
Average

In 2023, the repayment capacity of ETABLISSEMENTS ARNAUD NEGRE (3.08) 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 399.93. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2023) ?
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

399.931

Interest coverage (2023) ?
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

0.726

Liquidity indicators evolution
ETABLISSEMENTS ARNAUD NEGRE

Sector positioning

Liquidity ratio
399.93 2023
2021
2023
Q1: 146.53
Med: 221.85
Q3: 356.5
Excellent +8 pts over 2 years

In 2023, the liquidity ratio of ETABLISSEMENTS ARNAUD NEGRE (399.93) 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
0.73x 2023
2021
2023
Q1: 0.0x
Med: 0.18x
Q3: 3.7x
Good -8 pts over 2 years

In 2023, the interest coverage of ETABLISSEMENTS ARNAUD NEGRE (0.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 58 days. Excellent situation: suppliers finance 58 days of the operating cycle (retail model). Inventory turnover is 160 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 149 days of revenue, i.e. 47 k€ to permanently finance.

Operating WCR (2023) ?
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

47 081 €

Customer credit (2023) ?
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 (2023) ?
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

58 j

Inventory turnover (2023) ?
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

160 j

WCR in days of revenue (2023) ?
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

149 j

WCR and payment terms evolution
ETABLISSEMENTS ARNAUD NEGRE

Positioning of ETABLISSEMENTS ARNAUD NEGRE in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 55 transactions of similar company sales in 2023, the value of ETABLISSEMENTS ARNAUD NEGRE is estimated at 31 697 € (range 15 453€ - 61 691€). With an EBITDA of 13 774€, the sector multiple of 2.8x is applied. The price/revenue ratio is 0.20x (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 2023
55 tx
15k€ 31k€ 61k€
31 697 € Range: 15 453€ - 61 691€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
13 774 € × 2.8x
Estimation 38 692 €
18 243€ - 73 362€
Revenue Multiple 30%
113 939 € × 0.20x
Estimation 22 505 €
13 850€ - 35 702€
Net Income Multiple 20%
9 569 € × 2.9x
Estimation 27 997 €
10 882€ - 71 501€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 55 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 (Commerce de détail d'autres équipements du foyer)

Compare ETABLISSEMENTS ARNAUD NEGRE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about ETABLISSEMENTS ARNAUD NEGRE

What is the revenue of ETABLISSEMENTS ARNAUD NEGRE ?

The revenue of ETABLISSEMENTS ARNAUD NEGRE in 2023 is 114 k€.

Is ETABLISSEMENTS ARNAUD NEGRE profitable?

Yes, ETABLISSEMENTS ARNAUD NEGRE generated a net profit of 10 k€ in 2023.

Where is the headquarters of ETABLISSEMENTS ARNAUD NEGRE ?

The headquarters of ETABLISSEMENTS ARNAUD NEGRE is located in CASTRES (81100), in the department Tarn.

Where to find the tax return of ETABLISSEMENTS ARNAUD NEGRE ?

The tax return of ETABLISSEMENTS ARNAUD NEGRE 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 ETABLISSEMENTS ARNAUD NEGRE operate?

ETABLISSEMENTS ARNAUD NEGRE operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.