AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) : revenue, balance sheet and financial ratios

AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) is a French company founded 11 years ago, specialized in the sector Gestion de fonds. Based in MARCY-L'ETOILE (69280), this company of category PME shows in 2021 a revenue of 63 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Historique financier - AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) (SIREN 802398909)
Kennzahl 2021 2020 2019 2018
Umsatz 62 571 € 62 105 € 52 053 € 73 826 €
Nettoergebnis 48 575 € 29 933 € -8 020 € 55 361 €
EBITDA 11 825 € 7 860 € -3 231 € 10 397 €
Nettomarge 77.6% 48.2% -15.4% 75.0%

Umsatz und Gewinn- und Verlustrechnung

In 2021, AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) achieves revenue of 63 k€. Revenue is declining over the period 2018-2021 (CAGR: -5.4%). Vs 2020: +1%. After deducting consumption (0 €), gross margin stands at 63 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 12 k€, representing 18.9% of revenue. Positive scissor effect: EBITDA margin improves by +6.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 49 k€, i.e. 77.6% of revenue. This profit can be retained or distributed to shareholders.

Umsatz (2021) ?
Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion

62 571 €

Bruttomarge (2021) ?
Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz

62 571 €

EBITDA (2021) ?
EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit

11 825 €

EBIT (2021) ?
EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen

11 826 €

Nettoergebnis (2021) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

48 575 €

EBITDA-Marge (2021) ?
EBITDA-Marge
Definition
Misst die operative Rentabilität des Unternehmens.
Formel
(EBE / CA) x 100
Interpretation
> 10% : Gute Rentabilität
5-10% : Durchschnitt
< 5% : Faible

18.9%

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Solvenz- und Verschuldungskennzahlen

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 72%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 77.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Verschuldungsgrad (2021) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

10.325%

Finanzielle Autonomie (2021) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

72.015%

Cashflow / Umsatz (2021) ?
Cashflow / Umsatz
Definition
Capacité d'autofinancement rapportée au chiffre d'affaires.
Formel
(CAF / CA) x 100
Interpretation
Je höher das Verhältnis, desto mehr Liquidität generiert das Unternehmen

77.632%

Rückzahlungsfähigkeit (2021) ?
Rückzahlungsfähigkeit
Definition
Anzahl der Jahre zur Schuldenrückzahlung mit dem Cashflow.
Formel
Dettes financières / CAF
Interpretation
< 3 Jahre : Ausgezeichnet
3-5 Jahre : Angemessen
> 5 Jahre : Attention

0.333

Entwicklung der Solvenzkennzahlen
AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT)

Positionnement sectoriel

Debt ratio
10.32 2021
2019
2020
2021
Q1: 0.02
Méd: 16.89
Q3: 133.03
Good -27 pts über 3 Jahre

In 2021, the debt ratio of AIM (AVENAS INVESTISSEMEN... (10.32) 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
72.02% 2021
2019
2020
2021
Q1: 13.27%
Méd: 52.52%
Q3: 87.72%
Good +23 pts über 3 Jahre

In 2021, the financial autonomy of AIM (AVENAS INVESTISSEMEN... (72.0%) 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
0.33 years 2021
2019
2020
2021
Q1: -0.13 years
Méd: 0.0 years
Q3: 3.51 years
Average +27 pts über 3 Jahre

In 2021, the repayment capacity of AIM (AVENAS INVESTISSEMEN... (0.33) 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.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 9.74. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 14.5x. Operating income very largely covers interest expenses: high safety margin.

Liquiditätsquote (2021) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

9.736

Zinsdeckung (2021) ?
Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Formel
EBIT / Zinsaufwendungen
Interpretation
> 3 : Komfortabel
1.5-3 : Acceptable
< 1.5 : Risiko

14.469

Entwicklung der Liquiditätskennzahlen
AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT)

Positionnement sectoriel

Liquidity ratio
9.74 2021
2019
2020
2021
Q1: 95.51
Méd: 362.13
Q3: 2062.09
Average

In 2021, the liquidity ratio of AIM (AVENAS INVESTISSEMEN... (9.74) 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
14.47x 2021
2019
2020
2021
Q1: -41.55x
Méd: 0.0x
Q3: 0.0x
Excellent +50 pts über 3 Jahre

In 2021, the interest coverage of AIM (AVENAS INVESTISSEMEN... (14.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1844 days. Excellent situation: suppliers finance 1826 days of the operating cycle (retail model). WCR is negative (-59 days): operations structurally generate cash. Over 2018-2021, WCR increased by +62%, requiring additional financing.

Operatives Working Capital (2021) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

-10 189 €

Kundenforderungen (2021) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

18 j

Lieferantenverbindlichkeiten (2021) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

1844 j

Lagerumschlag (2021) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

0 j

Working Capital in Umsatztagen (2021) ?
Working Capital in Umsatztagen
Definition
Drückt den Betriebskapitalbedarf in Umsatztagen aus.
Formel
(BFR exploitation / CA) x 360
Interpretation
Je weniger Tage, desto besser das Working Capital Management

-59 j

Entwicklung des Working Capital und der Zahlungsfristen
AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT)

Positionnement de AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) dans son secteur

Vergleich mit der Branche Gestion de fonds

Bewertungsschätzung

Based on 76 transactions of similar company sales in 2021, the value of AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) is estimated at 129 532 € (range 36 133€ - 195 999€). With an EBITDA of 11 825€, the sector multiple of 2.9x is applied. The price/revenue ratio is 0.33x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
76 tx
36k€ 129k€ 195k€
129 532 € Range: 36 133€ - 195 999€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
11 825 € × 2.9x
Estimation 34 075 €
16 017€ - 91 430€
Revenue Multiple 30%
62 571 € × 0.33x
Estimation 20 917 €
9 425€ - 56 334€
Net Income Multiple 20%
48 575 € × 10.9x
Estimation 531 098 €
126 486€ - 666 918€

Bewertungsentwicklung

How is this estimate calculated?

This estimate is based on the analysis of 76 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 (Gestion de fonds)

Compare AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion de fonds

Frequently asked questions about AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT)

What is the revenue of AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) ?

The revenue of AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) in 2021 is 63 k€.

Is AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) profitable?

Yes, AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) generated a net profit of 49 k€ in 2021.

Where is the headquarters of AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) ?

The headquarters of AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) is located in MARCY-L'ETOILE (69280), in the department Rhone.

Where to find the tax return of AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) ?

The tax return of AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) 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 AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) operate?

AIM (AVENAS INVESTISSEMENTS ET MANAGEMENT) operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.