A.C.ALIMENTATION : revenue, balance sheet and financial ratios

A.C.ALIMENTATION is a French company founded 31 years ago, specialized in the sector Supérettes. Based in BASTIA (20200), this company of category PME shows in 2019 a revenue of 2.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - A.C.ALIMENTATION (SIREN 400682076)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C 2 785 005 € 2 908 486 € 2 911 208 € 2 843 916 €
Net income 97 644 € -297 € -57 873 € 14 869 € 22 161 € -7 854 € 31 223 € 41 845 € 25 623 €
EBITDA N/C N/C N/C N/C N/C 41 368 € 99 270 € 99 048 € 97 981 €
Net margin N/C N/C N/C N/C N/C -0.3% 1.1% 1.4% 0.9%

Revenue and income statement

In 2024, A.C.ALIMENTATION generates positive net income of 98 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 26 k€ -> 98 k€.

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

97 644 €

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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 2%. 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 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

2.024%

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

71.781%

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

37.4%

Solvency indicators evolution
A.C.ALIMENTATION

Sector positioning

Debt ratio
2.02 2024
2022
2023
2024
Q1: 0.25
Med: 23.83
Q3: 85.22
Good

In 2024, the debt ratio of A.C.ALIMENTATION (2.02) 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
71.78% 2024
2022
2023
2024
Q1: 10.71%
Med: 34.3%
Q3: 54.75%
Excellent

In 2024, the financial autonomy of A.C.ALIMENTATION (71.8%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 267.41. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

267.408

Liquidity indicators evolution
A.C.ALIMENTATION

Sector positioning

Liquidity ratio
267.41 2024
2022
2023
2024
Q1: 96.57
Med: 149.63
Q3: 227.74
Excellent

In 2024, the liquidity ratio of A.C.ALIMENTATION (267.41) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
A.C.ALIMENTATION

Positioning of A.C.ALIMENTATION in its sector

Comparison with sector Supérettes

Valuation estimate

Based on 551 transactions of similar company sales in 2024, the value of A.C.ALIMENTATION is estimated at 568 843 € (range 256 611€ - 1 284 624€). 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 2024
551 transactions
256k€ 568k€ 1284k€
568 843 € Range: 256 611€ - 1 284 624€
NAF 5 année 2024

Valuation method used

Net Income Multiple
97 644 € × 5.8x = 568 843 €
Range: 256 612€ - 1 284 624€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 551 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 (Supérettes)

Compare A.C.ALIMENTATION with other companies in the same sector:

Frequently asked questions about A.C.ALIMENTATION

What is the revenue of A.C.ALIMENTATION ?

The revenue of A.C.ALIMENTATION in 2019 is 2.8 M€.

Is A.C.ALIMENTATION profitable?

Yes, A.C.ALIMENTATION generated a net profit of 98 k€ in 2024.

Where is the headquarters of A.C.ALIMENTATION ?

The headquarters of A.C.ALIMENTATION is located in BASTIA (20200).

Where to find the tax return of A.C.ALIMENTATION ?

The tax return of A.C.ALIMENTATION 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 A.C.ALIMENTATION operate?

A.C.ALIMENTATION operates in the sector Supérettes (NAF code 47.11C). See the 'Sector positioning' section above to compare the company with its competitors.