LES MAISONS ARC EN CIEL : revenue, balance sheet and financial ratios

LES MAISONS ARC EN CIEL is a French company founded 33 years ago, specialized in the sector Construction de maisons individuelles. Based in LOON-PLAGE (59279), this company of category PME shows in 2022 a revenue of 7.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - LES MAISONS ARC EN CIEL (SIREN 389063413)
Indicator 2022 2021 2019 2018 2017 2016
Revenue 7 824 892 € 7 487 068 € 5 618 543 € 6 143 966 € 5 814 474 € 5 584 059 €
Net income 194 266 € 559 360 € 458 557 € 366 498 € 315 057 € 365 711 €
EBITDA 171 985 € 748 609 € 522 138 € 654 000 € 383 474 € 291 682 €
Net margin 2.5% 7.5% 8.2% 6.0% 5.4% 6.5%

Revenue and income statement

In 2022, LES MAISONS ARC EN CIEL achieves revenue of 7.8 M€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +5.8%. Vs 2021: +5%. After deducting consumption (1.7 M€), gross margin stands at 6.1 M€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 172 k€, representing 2.2% of revenue. Warning negative scissor effect: despite revenue change (+5%), EBITDA varies by -77%, reducing margin by 7.8 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 194 k€, i.e. 2.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 824 892 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 143 469 €

EBITDA (2022) ?
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

171 985 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

263 024 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

194 266 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.2%

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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 0%. 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 26%. 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 1.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.301%

Financial autonomy (2022) ?
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

26.483%

Cash flow / Revenue (2022) ?
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

1.582%

Repayment capacity (2022) ?
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

0.023

Asset age ratio (2022) ?
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

40.2%

Solvency indicators evolution
LES MAISONS ARC EN CIEL

Sector positioning

Debt ratio
0.3 2022
2019
2021
2022
Q1: 0.0
Med: 13.82
Q3: 67.25
Good

In 2022, the debt ratio of LES MAISONS ARC EN CIEL (0.30) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
26.48% 2022
2019
2021
2022
Q1: 4.13%
Med: 21.32%
Q3: 44.0%
Good -10 pts over 3 years

In 2022, the financial autonomy of LES MAISONS ARC EN CIEL (26.5%) 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
0.02 years 2022
2019
2021
2022
Q1: 0.0 years
Med: 0.01 years
Q3: 1.27 years
Average

In 2022, the repayment capacity of LES MAISONS ARC EN CIEL (0.02) 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 252.41. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

252.408

Interest coverage (2022) ?
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
LES MAISONS ARC EN CIEL

Sector positioning

Liquidity ratio
252.41 2022
2019
2021
2022
Q1: 122.21
Med: 173.43
Q3: 266.7
Good

In 2022, the liquidity ratio of LES MAISONS ARC EN CIEL (252.41) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2022
2019
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 1.56x
Average

In 2022, the interest coverage of LES MAISONS ARC EN CIEL (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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-38 days): operations structurally generate cash. Notable WCR improvement over the period (-563%), freeing up cash.

Operating WCR (2022) ?
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

-834 212 €

Customer credit (2022) ?
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

11 j

Supplier credit (2022) ?
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

48 j

Inventory turnover (2022) ?
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

3 j

WCR in days of revenue (2022) ?
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

-38 j

WCR and payment terms evolution
LES MAISONS ARC EN CIEL

Positioning of LES MAISONS ARC EN CIEL in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of LES MAISONS ARC EN CIEL is estimated at 668 472 € (range 330 683€ - 1 757 659€). With an EBITDA of 171 985€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (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.

Estimated enterprise value 2022
113 transactions
330k€ 668k€ 1757k€
668 472 € Range: 330 683€ - 1 757 659€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
171 985 € × 3.6x
Estimation 627 442 €
236 450€ - 867 755€
Revenue Multiple 30%
7 824 892 € × 0.11x
Estimation 861 022 €
599 209€ - 3 375 912€
Net Income Multiple 20%
194 266 € × 2.5x
Estimation 482 223 €
163 477€ - 1 555 043€
How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction de maisons individuelles)

Compare LES MAISONS ARC EN CIEL with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about LES MAISONS ARC EN CIEL

What is the revenue of LES MAISONS ARC EN CIEL ?

The revenue of LES MAISONS ARC EN CIEL in 2022 is 7.8 M€.

Is LES MAISONS ARC EN CIEL profitable?

Yes, LES MAISONS ARC EN CIEL generated a net profit of 194 k€ in 2022.

Where is the headquarters of LES MAISONS ARC EN CIEL ?

The headquarters of LES MAISONS ARC EN CIEL is located in LOON-PLAGE (59279), in the department Nord.

Where to find the tax return of LES MAISONS ARC EN CIEL ?

The tax return of LES MAISONS ARC EN CIEL 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 MAISONS ARC EN CIEL operate?

LES MAISONS ARC EN CIEL operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.