EURL ARDEN'BATTERIE : revenue, balance sheet and financial ratios

EURL ARDEN'BATTERIE is a French company founded 11 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in VIVIER-AU-COURT (08440), this company of category PME shows in 2025 a revenue of 293 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 - EURL ARDEN'BATTERIE (SIREN 802738252)
Indicator 2025 2023 2019 2016
Revenue 292 969 € 223 303 € 211 112 € 158 549 €
Net income 38 063 € 27 890 € 29 788 € 17 456 €
EBITDA 27 635 € 28 670 € 31 902 € 18 281 €
Net margin 13.0% 12.5% 14.1% 11.0%

Revenue and income statement

In 2025, EURL ARDEN'BATTERIE achieves revenue of 293 k€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.1%. Vs 2023, growth of +31% (223 k€ -> 293 k€). After deducting consumption (201 k€), gross margin stands at 92 k€, i.e. a rate of 31%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 28 k€, representing 9.4% of revenue. Warning negative scissor effect: despite revenue change (+31%), EBITDA varies by -4%, reducing margin by 3.4 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 38 k€, i.e. 13.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

292 969 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

92 187 €

EBITDA (2025) ?
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

27 635 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

38 092 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

38 063 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.4%

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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 2%. 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 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 13.1% 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 (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

1.68%

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

35.249%

Cash flow / Revenue (2025) ?
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

13.074%

Repayment capacity (2025) ?
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

0.019

Asset age ratio (2025) ?
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

10.0%

Solvency indicators evolution
EURL ARDEN'BATTERIE

Sector positioning

Debt ratio
1.68 2025
2019
2023
2025
Q1: 6.43
Med: 21.08
Q3: 56.83
Excellent

In 2025, the debt ratio of EURL ARDEN'BATTERIE (1.68) 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
35.25% 2025
2019
2023
2025
Q1: 33.84%
Med: 54.07%
Q3: 68.28%
Average -30 pts over 3 years

In 2025, the financial autonomy of EURL ARDEN'BATTERIE (35.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.02 years 2025
2019
2023
2025
Q1: 0.0 years
Med: 0.64 years
Q3: 1.9 years
Good

In 2025, the repayment capacity of EURL ARDEN'BATTERIE (0.02) 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 148.07. 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

148.07

Interest coverage (2025) ?
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

0.0

Liquidity indicators evolution
EURL ARDEN'BATTERIE

Sector positioning

Liquidity ratio
148.07 2025
2019
2023
2025
Q1: 168.43
Med: 250.02
Q3: 363.13
Watch -28 pts over 3 years

In 2025, the liquidity ratio of EURL ARDEN'BATTERIE (148.07) 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
0.0x 2025
2019
2023
2025
Q1: 0.0x
Med: 1.27x
Q3: 5.52x
Average -7 pts over 3 years

In 2025, the interest coverage of EURL ARDEN'BATTERIE (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. Average customer payment term: 45 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 79 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 53 days of revenue, i.e. 43 k€ to permanently finance.

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

43 260 €

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

45 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

79 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

26 j

WCR in days of revenue (2025) ?
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

53 j

WCR and payment terms evolution
EURL ARDEN'BATTERIE

Positioning of EURL ARDEN'BATTERIE in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 131 transactions of similar company sales in 2025, the value of EURL ARDEN'BATTERIE is estimated at 111 299 € (range 65 825€ - 226 680€). With an EBITDA of 27 635€, the sector multiple of 3.0x is applied. The price/revenue ratio is 0.50x (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.

Estimated enterprise value 2025
131 transactions
65k€ 111k€ 226k€
111 299 € Range: 65 825€ - 226 680€
NAF 5 année 2025

Valuation detail by method

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EBITDA Multiple 50%
27 635 € × 3.0x
Estimation 81 893 €
37 411€ - 175 527€
Revenue Multiple 30%
292 969 € × 0.50x
Estimation 146 986 €
98 525€ - 301 484€
Net Income Multiple 20%
38 063 € × 3.4x
Estimation 131 282 €
87 814€ - 242 358€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 (Entretien et réparation de véhicules automobiles légers)

Compare EURL ARDEN'BATTERIE with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about EURL ARDEN'BATTERIE

What is the revenue of EURL ARDEN'BATTERIE ?

The revenue of EURL ARDEN'BATTERIE in 2025 is 293 k€.

Is EURL ARDEN'BATTERIE profitable?

Yes, EURL ARDEN'BATTERIE generated a net profit of 38 k€ in 2025.

Where is the headquarters of EURL ARDEN'BATTERIE ?

The headquarters of EURL ARDEN'BATTERIE is located in VIVIER-AU-COURT (08440), in the department Ardennes.

Where to find the tax return of EURL ARDEN'BATTERIE ?

The tax return of EURL ARDEN'BATTERIE 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 EURL ARDEN'BATTERIE operate?

EURL ARDEN'BATTERIE operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.