AASGARD LA ROCHE SUR YON : revenue, balance sheet and financial ratios

AASGARD LA ROCHE SUR YON is a French company founded 8 years ago, specialized in the sector Autres commerces de détail en magasin non spécialisé. Based in LA ROCHE-SUR-YON (85000), this company of category ETI shows in 2024 a revenue of 2.4 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 - AASGARD LA ROCHE SUR YON (SIREN 839157922)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 2 371 188 € 2 959 602 € 2 299 916 € 2 372 014 € 1 778 556 € 122 177 € N/C
Net income 83 777 € 276 528 € 139 905 € 214 561 € 119 696 € -196 427 € -1 868 €
EBITDA 140 017 € 436 997 € 278 955 € 309 182 € 175 032 € -169 028 € -1 868 €
Net margin 3.5% 9.3% 6.1% 9.0% 6.7% -160.8% N/C

Revenue and income statement

In 2024, AASGARD LA ROCHE SUR YON achieves revenue of 2.4 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +81.0%. Significant drop of -20% vs 2023. After deducting consumption (1.0 M€), gross margin stands at 1.3 M€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 140 k€, representing 5.9% of revenue. Warning negative scissor effect: despite revenue change (-20%), EBITDA varies by -68%, reducing margin by 8.9 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 84 k€, i.e. 3.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 371 188 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 335 665 €

EBITDA (2024) ?
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

140 017 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

93 315 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

83 777 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.9%

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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 25%. 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 55%. 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 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

24.993%

Financial autonomy (2024) ?
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

55.486%

Cash flow / Revenue (2024) ?
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

5.446%

Repayment capacity (2024) ?
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

1.209

Asset age ratio (2024) ?
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

17.1%

Solvency indicators evolution
AASGARD LA ROCHE SUR YON

Sector positioning

Debt ratio
24.99 2024
2022
2023
2024
Q1: 0.0
Med: 23.43
Q3: 121.92
Average -25 pts over 3 years

In 2024, the debt ratio of AASGARD LA ROCHE SUR YON (24.99) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
55.49% 2024
2022
2023
2024
Q1: 0.29%
Med: 21.22%
Q3: 45.84%
Excellent +22 pts over 3 years

In 2024, the financial autonomy of AASGARD LA ROCHE SUR YON (55.5%) 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
1.21 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.49 years
Q3: 2.15 years
Average -8 pts over 3 years

In 2024, the repayment capacity of AASGARD LA ROCHE SUR YON (1.21) 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 294.72. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2024) ?
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

294.723

Interest coverage (2024) ?
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

1.18

Liquidity indicators evolution
AASGARD LA ROCHE SUR YON

Sector positioning

Liquidity ratio
294.72 2024
2022
2023
2024
Q1: 98.73
Med: 156.88
Q3: 292.75
Excellent +25 pts over 3 years

In 2024, the liquidity ratio of AASGARD LA ROCHE SUR YON (294.72) 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
1.18x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.68x
Q3: 2.88x
Good

In 2024, the interest coverage of AASGARD LA ROCHE SUR YON (1.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 52 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 89 days of revenue, i.e. 587 k€ to permanently finance.

Operating WCR (2024) ?
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

586 798 €

Customer credit (2024) ?
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

4 j

Supplier credit (2024) ?
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

19 j

Inventory turnover (2024) ?
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

52 j

WCR in days of revenue (2024) ?
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

89 j

WCR and payment terms evolution
AASGARD LA ROCHE SUR YON

Positioning of AASGARD LA ROCHE SUR YON in its sector

Comparison with sector Autres commerces de détail en magasin non spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 186 881€ to 1 572 200€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
186k€ 595k€ 1572k€
595 836 € Range: 186 881€ - 1 572 200€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 31 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 (Autres commerces de détail en magasin non spécialisé)

Compare AASGARD LA ROCHE SUR YON with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail en magasin non spécialisé

Frequently asked questions about AASGARD LA ROCHE SUR YON

What is the revenue of AASGARD LA ROCHE SUR YON ?

The revenue of AASGARD LA ROCHE SUR YON in 2024 is 2.4 M€.

Is AASGARD LA ROCHE SUR YON profitable?

Yes, AASGARD LA ROCHE SUR YON generated a net profit of 84 k€ in 2024.

Where is the headquarters of AASGARD LA ROCHE SUR YON ?

The headquarters of AASGARD LA ROCHE SUR YON is located in LA ROCHE-SUR-YON (85000), in the department Vendee.

Where to find the tax return of AASGARD LA ROCHE SUR YON ?

The tax return of AASGARD LA ROCHE SUR YON 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 AASGARD LA ROCHE SUR YON operate?

AASGARD LA ROCHE SUR YON operates in the sector Autres commerces de détail en magasin non spécialisé (NAF code 47.19B). See the 'Sector positioning' section above to compare the company with its competitors.