ALU NEGOCE : revenue, balance sheet and financial ratios

ALU NEGOCE is a French company founded 19 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de minerais et métaux. Based in LEVALLOIS-PERRET (92300), this company of category ETI shows in 2021 a revenue of 279 k€. 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

Historique financier - ALU NEGOCE (SIREN 493418412)
Kennzahl 2021 2020 2019
Umsatz 279 014 € 234 911 € 191 803 €
Nettoergebnis 28 068 € 3 087 € 1 478 €
EBITDA 39 544 € 3 632 € 1 743 €
Nettomarge 10.1% 1.3% 0.8%

Umsatz und Gewinn- und Verlustrechnung

In 2021, ALU NEGOCE achieves revenue of 279 k€. Over the period 2019-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +20.6%. Vs 2020, growth of +19% (235 k€ -> 279 k€). After deducting consumption (233 k€), gross margin stands at 46 k€, i.e. a rate of 17%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 40 k€, representing 14.2% of revenue. Positive scissor effect: EBITDA margin improves by +12.6 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 28 k€, i.e. 10.1% 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

279 014 €

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

46 412 €

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

39 544 €

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

36 544 €

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

28 068 €

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

14.2%

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Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 101%. Debt level is high: negotiating margin with banks is reduced. 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 repayment capacity (= Financial debt / Cash flow) indicates it would take 2.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.1% 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

101.1%

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

49.587%

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

11.135%

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

2.793

Entwicklung der Solvenzkennzahlen
ALU NEGOCE

Positionnement sectoriel

Debt ratio
101.1 2021
2019
2020
2021
Q1: 0.23
Méd: 19.8
Q3: 66.1
Watch +48 pts über 3 Jahre

In 2021, the debt ratio of ALU NEGOCE (101.10) 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
49.59% 2021
2019
2020
2021
Q1: 23.16%
Méd: 41.86%
Q3: 61.65%
Good -16 pts über 3 Jahre

In 2021, the financial autonomy of ALU NEGOCE (49.6%) 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
2.79 years 2021
2019
2020
2021
Q1: 0.0 years
Méd: 0.41 years
Q3: 2.0 years
Average +22 pts über 3 Jahre

In 2021, the repayment capacity of ALU NEGOCE (2.79) 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 35482.14. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

35482.136

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

0.0

Entwicklung der Liquiditätskennzahlen
ALU NEGOCE

Positionnement sectoriel

Liquidity ratio
35482.14 2021
2019
2020
2021
Q1: 154.71
Méd: 227.02
Q3: 388.04
Excellent +22 pts über 3 Jahre

In 2021, the liquidity ratio of ALU NEGOCE (35482.14) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2021
2019
2020
2021
Q1: 0.0x
Méd: 1.05x
Q3: 5.15x
Average

In 2021, the interest coverage of ALU NEGOCE (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.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The company must finance 20 days of gap between collections and payments. Inventory turnover is 99 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 118 days of revenue, i.e. 92 k€ to permanently finance. Over 2019-2021, WCR increased by +207%, 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

91 737 €

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

20 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

0 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

99 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

118 j

Entwicklung des Working Capital und der Zahlungsfristen
ALU NEGOCE

Positionnement de ALU NEGOCE dans son secteur

Vergleich mit der Branche Commerce de gros (commerce interentreprises) de minerais et métaux

Bewertungsschätzung

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 24 451€ to 112 126€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
24k€ 69k€ 112k€
69 834 € Range: 24 451€ - 112 126€
NAF 5 all-time

Bewertungsentwicklung

How is this estimate calculated?

This estimate is based on the analysis of 23 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 gros (commerce interentreprises) de minerais et métaux)

Compare ALU NEGOCE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de minerais et métaux

Frequently asked questions about ALU NEGOCE

What is the revenue of ALU NEGOCE ?

The revenue of ALU NEGOCE in 2021 is 279 k€.

Is ALU NEGOCE profitable?

Yes, ALU NEGOCE generated a net profit of 28 k€ in 2021.

Where is the headquarters of ALU NEGOCE ?

The headquarters of ALU NEGOCE is located in LEVALLOIS-PERRET (92300), in the department Hauts-de-Seine.

Where to find the tax return of ALU NEGOCE ?

The tax return of ALU NEGOCE 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 ALU NEGOCE operate?

ALU NEGOCE operates in the sector Commerce de gros (commerce interentreprises) de minerais et métaux (NAF code 46.72Z). See the 'Sector positioning' section above to compare the company with its competitors.