Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2011-06-27 (14 years)Status: ActiveBusiness sector: Restauration traditionnelleLocation: VIRIAT (01440), Ain
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
L'ARENA COMPLEXE : revenue, balance sheet and financial ratios
L'ARENA COMPLEXE is a French company
founded 14 years ago,
specialized in the sector Restauration traditionnelle.
Based in VIRIAT (01440),
this company of category PME
shows in 2016 a revenue of 708 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - L'ARENA COMPLEXE (SIREN 533248423)
Indicator
2024
2023
2022
2020
2019
2016
Revenue
N/C
N/C
N/C
N/C
N/C
707 876 €
Net income
39 182 €
81 572 €
79 277 €
25 014 €
68 326 €
7 357 €
EBITDA
N/C
N/C
N/C
N/C
N/C
75 962 €
Net margin
N/C
N/C
N/C
N/C
N/C
1.0%
Revenue and income statement
In 2024, L'ARENA COMPLEXE generates positive net income of 39 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 7 k€ -> 39 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
39 182 €
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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 136%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory.
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
135.674%
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
28.682%
Asset age ratio (2024)
?
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
2016
2019
2020
2022
2023
2024
Debt ratio
538.238
351.599
377.285
249.669
130.071
135.674
Financial autonomy
10.917
13.554
15.293
19.089
27.34
28.682
Repayment capacity
4.229
None
None
None
None
None
Cash flow / Revenue
9.077%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
135.672024
2022
2023
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Average
In 2024, the debt ratio of L'ARENA COMPLEXE (135.67) 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
28.68%2024
2022
2023
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Average+12 pts over 3 years
In 2024, the financial autonomy of L'ARENA COMPLEXE (28.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 116.71. 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
116.711
Liquidity indicators evolution L'ARENA COMPLEXE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2019
2020
2022
2023
2024
Liquidity ratio
84.694
97.905
155.207
110.958
109.214
116.711
Interest coverage
12.492
None
None
None
None
None
Sector positioning
Liquidity ratio
116.712024
2022
2023
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Average+6 pts over 3 years
In 2024, the liquidity ratio of L'ARENA COMPLEXE (116.71) 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.
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 L'ARENA COMPLEXE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2019
2020
2022
2023
2024
Operating WCR
20 712 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
6
0
0
0
0
0
Customer payment term (days)
11
0
0
0
0
0
Supplier payment term (days)
53
0
0
0
0
0
Positioning of L'ARENA COMPLEXE in its sector
Comparison with sector Restauration traditionnelle
Valuation estimate
Based on 698 transactions of similar company sales
in 2024,
the value of L'ARENA COMPLEXE is estimated at
272 475 €
(range 135 982€ - 616 990€).
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 value2024
698 transactions
135k€272k€616k€
272 475 €Range: 135 982€ - 616 990€
NAF 5 année 2024
Valuation method used
Net Income Multiple
39 182 €
×
7.0x
=272 476 €
Range: 135 982€ - 616 991€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 698 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 (Restauration traditionnelle)
Compare L'ARENA COMPLEXE with other companies in the same sector:
The revenue of L'ARENA COMPLEXE in 2016 is 708 k€.
Is L'ARENA COMPLEXE profitable?
Yes, L'ARENA COMPLEXE generated a net profit of 39 k€ in 2024.
Where is the headquarters of L'ARENA COMPLEXE ?
The headquarters of L'ARENA COMPLEXE is located in VIRIAT (01440), in the department Ain.
Where to find the tax return of L'ARENA COMPLEXE ?
The tax return of L'ARENA COMPLEXE 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 L'ARENA COMPLEXE operate?
L'ARENA COMPLEXE operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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