Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1993-01-01 (33 years)Status: ActiveBusiness sector: Commerce de détail de meublesLocation: MAULEON-LICHARRE (64130), Pyrenees-Atlantiques
MEUBLES ARTHAPIGNET : revenue, balance sheet and financial ratios
MEUBLES ARTHAPIGNET is a French company
founded 33 years ago,
specialized in the sector Commerce de détail de meubles.
Based in MAULEON-LICHARRE (64130),
this company of category PME
shows in 2018 a revenue of 327 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - MEUBLES ARTHAPIGNET (SIREN 390407393)
Indicator
2018
2016
Revenue
326 874 €
224 701 €
Net income
14 797 €
-8 078 €
EBITDA
-8 522 €
-22 367 €
Net margin
4.5%
-3.6%
Revenue and income statement
In 2018, MEUBLES ARTHAPIGNET achieves revenue of 327 k€. Vs 2016, growth of +45% (225 k€ -> 327 k€). After deducting consumption (116 k€), gross margin stands at 211 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -9 k€, representing -2.6% of revenue. Positive scissor effect: EBITDA margin improves by +7.3 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 15 k€, i.e. 4.5% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2018)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
326 874 €
Gross margin (2018)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
211 332 €
EBITDA (2018)
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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
-8 522 €
EBIT (2018)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
16 833 €
Net income (2018)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
14 797 €
EBITDA margin (2018)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
-2.6%
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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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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 10%. 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 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2018)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
10.259%
Financial autonomy (2018)
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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
50.087%
Cash flow / Revenue (2018)
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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
-3.236%
Repayment capacity (2018)
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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
-3.037
Asset age ratio (2018)
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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
2018
Debt ratio
60.467
10.259
Financial autonomy
37.46
50.087
Repayment capacity
-4.272
-3.037
Cash flow / Revenue
-16.097%
-3.236%
Sector positioning
Debt ratio
10.262018
2016
2018
Q1: 0.38
Med: 19.32
Q3: 83.33
Good-26 pts over 2 years
In 2018, the debt ratio of MEUBLES ARTHAPIGNET (10.26) 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
50.09%2018
2016
2018
Q1: 8.84%
Med: 27.58%
Q3: 49.73%
Excellent+11 pts over 2 years
In 2018, the financial autonomy of MEUBLES ARTHAPIGNET (50.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
Repayment capacity
-3.04 years2018
2016
2018
Q1: 0.0 years
Med: 0.25 years
Q3: 1.81 years
Excellent
In 2018, the repayment capacity of MEUBLES ARTHAPIGNET (-3.04) 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 125.74. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2018)
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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
125.743
Interest coverage (2018)
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Interest coverage
Definition
Ability to cover interest charges with operating income.
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2018
Liquidity ratio
141.147
125.743
Interest coverage
-16.082
-18.693
Sector positioning
Liquidity ratio
125.742018
2016
2018
Q1: 100.06
Med: 140.93
Q3: 217.44
Average-12 pts over 2 years
In 2018, the liquidity ratio of MEUBLES ARTHAPIGNET (125.74) 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
-18.69x2018
2016
2018
Q1: 0.0x
Med: 0.41x
Q3: 3.81x
Watch
In 2018, the interest coverage of MEUBLES ARTHAPIGNET (-18.7x) 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: 237 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 223 days. The company must finance 14 days of gap between collections and payments. Inventory turnover is 109 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 209 days of revenue, i.e. 189 k€ to permanently finance.
Operating WCR (2018)
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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
189 459 €
Customer credit (2018)
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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
237 j
Supplier credit (2018)
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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
223 j
Inventory turnover (2018)
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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
109 j
WCR in days of revenue (2018)
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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
209 j
WCR and payment terms evolution MEUBLES ARTHAPIGNET
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2018
Operating WCR
273 645 €
189 459 €
Inventory turnover (days)
159
109
Customer payment term (days)
317
237
Supplier payment term (days)
441
223
Positioning of MEUBLES ARTHAPIGNET in its sector
Comparison with sector Commerce de détail de meubles
Valuation estimate
Based on 119 transactions of similar company sales
in 2018,
the value of MEUBLES ARTHAPIGNET is estimated at
70 215 €
(range 38 712€ - 146 266€).
The price/revenue ratio is 0.25x
(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 value2018
119 transactions
38k€70k€146k€
70 215 €Range: 38 712€ - 146 266€
NAF 5 année 2018
Valuation detail by method
Ajustez les pondérations selon votre analyse
Revenue Multiple30%
326 874 €×0.25x
Estimation80 301 €
46 629€ - 113 113€
Net Income Multiple20%
14 797 €×3.7x
Estimation55 087 €
26 838€ - 195 996€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 119 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 de meubles)
Compare MEUBLES ARTHAPIGNET with other companies in the same sector:
Frequently asked questions about MEUBLES ARTHAPIGNET
What is the revenue of MEUBLES ARTHAPIGNET ?
The revenue of MEUBLES ARTHAPIGNET in 2018 is 327 k€.
Is MEUBLES ARTHAPIGNET profitable?
Yes, MEUBLES ARTHAPIGNET generated a net profit of 15 k€ in 2018.
Where is the headquarters of MEUBLES ARTHAPIGNET ?
The headquarters of MEUBLES ARTHAPIGNET is located in MAULEON-LICHARRE (64130), in the department Pyrenees-Atlantiques.
Where to find the tax return of MEUBLES ARTHAPIGNET ?
The tax return of MEUBLES ARTHAPIGNET 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 MEUBLES ARTHAPIGNET operate?
MEUBLES ARTHAPIGNET operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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