LES FILMS DE L'ARCHE : revenue, balance sheet and financial ratios

LES FILMS DE L'ARCHE is a French company founded 39 years ago, specialized in the sector Production de films institutionnels et publicitaires. Based in CONFLANS-SAINTE-HONORINE (78700), this company of category PME shows in 2019 a revenue of 139 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - LES FILMS DE L'ARCHE (SIREN 339530438)
Indicator 2019 2018 2017 2016 2015
Revenue 139 389 € 161 095 € 199 906 € 218 325 € 238 348 €
Net income -23 968 € -25 832 € 14 402 € 24 158 € 10 828 €
EBITDA -7 490 € -1 275 € 36 938 € 50 409 € 55 465 €
Net margin -17.2% -16.0% 7.2% 11.1% 4.5%

Revenue and income statement

In 2019, LES FILMS DE L'ARCHE achieves revenue of 139 k€. Revenue is declining over the period 2015-2019 (CAGR: -12.6%). Significant drop of -13% vs 2018. After deducting consumption (0 €), gross margin stands at 139 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -7 k€, representing -5.4% of revenue. Warning negative scissor effect: despite revenue change (-13%), EBITDA varies by -487%, reducing margin by 4.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -24 k€ (-17.2% of revenue), which will impact equity.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

139 389 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

139 389 €

EBITDA (2019) ?
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

-7 490 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-19 725 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-23 968 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-5.4%

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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 179%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 21%. The balance between equity and debt is satisfactory.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

178.94%

Financial autonomy (2019) ?
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

21.191%

Cash flow / Revenue (2019) ?
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

-14.361%

Repayment capacity (2019) ?
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

-2.305

Asset age ratio (2019) ?
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

12.0%

Solvency indicators evolution
LES FILMS DE L'ARCHE

Sector positioning

Debt ratio
178.94 2019
2017
2018
2019
Q1: 0.0
Med: 4.11
Q3: 38.2
Watch +19 pts over 3 years

In 2019, the debt ratio of LES FILMS DE L'ARCHE (178.94) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
21.19% 2019
2017
2018
2019
Q1: 5.73%
Med: 32.68%
Q3: 62.86%
Average -31 pts over 3 years

In 2019, the financial autonomy of LES FILMS DE L'ARCHE (21.2%) 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
-2.31 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 0.42 years
Excellent -50 pts over 3 years

In 2019, the repayment capacity of LES FILMS DE L'ARCHE (-2.31) 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 134.96. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

134.96

Interest coverage (2019) ?
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

-8.478

Liquidity indicators evolution
LES FILMS DE L'ARCHE

Sector positioning

Liquidity ratio
134.96 2019
2017
2018
2019
Q1: 116.08
Med: 195.98
Q3: 345.0
Average

In 2019, the liquidity ratio of LES FILMS DE L'ARCHE (134.96) 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
-8.48x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 0.49x
Watch -51 pts over 3 years

In 2019, the interest coverage of LES FILMS DE L'ARCHE (-8.5x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 109 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 66 days. The gap of 43 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 31 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 84 days of revenue, i.e. 32 k€ to permanently finance. Over 2015-2019, WCR increased by +360%, requiring additional financing.

Operating WCR (2019) ?
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

32 450 €

Customer credit (2019) ?
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

109 j

Supplier credit (2019) ?
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

66 j

Inventory turnover (2019) ?
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

31 j

WCR in days of revenue (2019) ?
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

84 j

WCR and payment terms evolution
LES FILMS DE L'ARCHE

Positioning of LES FILMS DE L'ARCHE in its sector

Comparison with sector Production de films institutionnels et publicitaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 20 378€ to 140 586€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2019
Indicative
20k€ 63k€ 140k€
63 792 € Range: 20 378€ - 140 586€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 28 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 (Production de films institutionnels et publicitaires)

Compare LES FILMS DE L'ARCHE with other companies in the same sector:

Voir toutes les statistiques du secteur Production de films institutionnels et publicitaires

Frequently asked questions about LES FILMS DE L'ARCHE

What is the revenue of LES FILMS DE L'ARCHE ?

The revenue of LES FILMS DE L'ARCHE in 2019 is 139 k€.

Is LES FILMS DE L'ARCHE profitable?

LES FILMS DE L'ARCHE recorded a net loss in 2019.

Where is the headquarters of LES FILMS DE L'ARCHE ?

The headquarters of LES FILMS DE L'ARCHE is located in CONFLANS-SAINTE-HONORINE (78700), in the department Yvelines.

Where to find the tax return of LES FILMS DE L'ARCHE ?

The tax return of LES FILMS DE L'ARCHE 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 LES FILMS DE L'ARCHE operate?

LES FILMS DE L'ARCHE operates in the sector Production de films institutionnels et publicitaires (NAF code 59.11B). See the 'Sector positioning' section above to compare the company with its competitors.