SARL HENRI ARRIETA : revenue, balance sheet and financial ratios

SARL HENRI ARRIETA is a French company founded 35 years ago, specialized in the sector Entretien et réparation d'autres véhicules automobiles. Based in BAYONNE (64100), this company of category PME shows in 2025 a revenue of 7.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - SARL HENRI ARRIETA (SIREN 382144152)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 7 074 652 € 8 039 186 € 7 360 820 € 6 962 898 € 7 563 251 € N/C N/C N/C 7 102 053 €
Net income 204 263 € 306 669 € 219 782 € 187 602 € 298 420 € 169 100 € 139 673 € 206 437 € 155 286 €
EBITDA 276 327 € 557 127 € 463 185 € 346 718 € 602 473 € N/C N/C N/C 154 775 €
Net margin 2.9% 3.8% 3.0% 2.7% 3.9% N/C N/C N/C 2.2%

Revenue and income statement

In 2025, SARL HENRI ARRIETA achieves revenue of 7.1 M€. Activity remains stable over the period (CAGR: -0.0%). Significant drop of -12% vs 2024. After deducting consumption (4.0 M€), gross margin stands at 3.1 M€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 276 k€, representing 3.9% of revenue. Warning negative scissor effect: despite revenue change (-12%), EBITDA varies by -50%, reducing margin by 3.0 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 204 k€, i.e. 2.9% 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

7 074 652 €

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

3 065 578 €

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

276 327 €

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

249 145 €

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

204 263 €

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

3.9%

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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 6%. 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 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

5.535%

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

51.935%

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

2.824%

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

0.569

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

28.5%

Solvency indicators evolution
SARL HENRI ARRIETA

Sector positioning

Debt ratio
5.54 2025
2023
2024
2025
Q1: 4.14
Med: 22.43
Q3: 58.45
Good -27 pts over 3 years

In 2025, the debt ratio of SARL HENRI ARRIETA (5.54) 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
51.94% 2025
2023
2024
2025
Q1: 34.8%
Med: 52.97%
Q3: 67.6%
Average +8 pts over 3 years

In 2025, the financial autonomy of SARL HENRI ARRIETA (51.9%) 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
0.57 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.08 years
Average

In 2025, the repayment capacity of SARL HENRI ARRIETA (0.57) 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 214.10. 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

214.097

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

-4.323

Liquidity indicators evolution
SARL HENRI ARRIETA

Sector positioning

Liquidity ratio
214.1 2025
2023
2024
2025
Q1: 175.66
Med: 255.01
Q3: 357.88
Average +9 pts over 3 years

In 2025, the liquidity ratio of SARL HENRI ARRIETA (214.10) 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
-4.32x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.22x
Q3: 6.76x
Watch

In 2025, the interest coverage of SARL HENRI ARRIETA (-4.3x) 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: 60 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 81 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 72 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 117 days of revenue, i.e. 2.3 M€ 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

2 303 790 €

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

60 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

81 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

72 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

117 j

WCR and payment terms evolution
SARL HENRI ARRIETA

Positioning of SARL HENRI ARRIETA in its sector

Comparison with sector Entretien et réparation d'autres véhicules automobiles

Valuation estimate

Based on 131 transactions of similar company sales in 2025, the value of SARL HENRI ARRIETA is estimated at 1 615 169 € (range 995 049€ - 3 321 760€). With an EBITDA of 276 327€, 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
995k€ 1615k€ 3321k€
1 615 169 € Range: 995 049€ - 3 321 760€
NAF 5 année 2025

Valuation detail by method

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EBITDA Multiple 50%
276 327 € × 3.0x
Estimation 818 867 €
374 081€ - 1 755 119€
Revenue Multiple 30%
7 074 652 € × 0.50x
Estimation 3 549 441 €
2 379 199€ - 7 280 267€
Net Income Multiple 20%
204 263 € × 3.4x
Estimation 704 519 €
471 248€ - 1 300 603€

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 d'autres véhicules automobiles)

Compare SARL HENRI ARRIETA with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation d'autres véhicules automobiles

Frequently asked questions about SARL HENRI ARRIETA

What is the revenue of SARL HENRI ARRIETA ?

The revenue of SARL HENRI ARRIETA in 2025 is 7.1 M€.

Is SARL HENRI ARRIETA profitable?

Yes, SARL HENRI ARRIETA generated a net profit of 204 k€ in 2025.

Where is the headquarters of SARL HENRI ARRIETA ?

The headquarters of SARL HENRI ARRIETA is located in BAYONNE (64100), in the department Pyrenees-Atlantiques.

Where to find the tax return of SARL HENRI ARRIETA ?

The tax return of SARL HENRI ARRIETA 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 SARL HENRI ARRIETA operate?

SARL HENRI ARRIETA operates in the sector Entretien et réparation d'autres véhicules automobiles (NAF code 45.20B). See the 'Sector positioning' section above to compare the company with its competitors.