ACONITUM : revenue, balance sheet and financial ratios

ACONITUM is a French company founded 20 years ago, specialized in the sector Commerce de détail de fleurs, plantes, graines, engrais, animaux de compagnie et aliments pour ces animaux en magasin spécialisé. Based in BORDEAUX (33000), this company of category PME shows in 2025 a revenue of 422 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Fragile

Signal structurel : capitaux propres négatifs.

In summary, ACONITUM combines a growing business with positive profitability. Its financial structure is severely weakened: equity is negative. Point of attention: short-term liquidity is tight.

Financial history - ACONITUM (SIREN 489498386)
Indicator 2025 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 421 985 € 293 822 € 380 331 € 431 060 € 394 142 € 466 947 € 450 718 € 473 013 € 486 664 €
Net income 12 594 € -49 219 € -31 183 € 3 024 € 38 239 € -1 799 € -15 525 € -23 704 € -41 237 €
EBITDA 32 550 € -34 820 € -11 825 € 34 288 € 30 866 € 7 462 € 16 097 € 3 693 € -1 453 €
Net margin 3.0% -16.8% -8.2% 0.7% 9.7% -0.4% -3.4% -5.0% -8.5%

Revenue and income statement

In 2025, ACONITUM achieves revenue of 422 k€. Revenue is growing positively over 9 years (CAGR: +1.4%). After deducting consumption (140 k€), gross margin stands at 282 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 33 k€, representing 7.7% of revenue. This ratio is more favorable than the sector median (4.3%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 k€, i.e. 3.0% 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

421 985 €

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

282 413 €

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

32 550 €

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

14 743 €

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

12 594 €

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

7.7%

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Assets

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Liabilities

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Solvency and debt ratios

Warning: the company shows negative equity (accumulated losses exceed its capital). This is a major financial weakness which makes debt and autonomy ratios non-meaningful. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.4 years of cash flow to repay all financial debt. Cash flow represents 3.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (3.1%).

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

Non significatif

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

Non significatif

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

3.77%

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

7.38

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

6.7%

Solvency indicators evolution
ACONITUM

Sector positioning

Repayment capacity
7.38 years 2025
Q1: 0.0 years
Med: 0.52 years
Q3: 3.16 years
Watch

In 2025, the repayment capacity of ACONITUM (7.38) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.55. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 6.6x. This ratio is more favorable than the sector median (0.9x).

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

0.55

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

6.6

Liquidity indicators evolution
ACONITUM

Sector positioning

Liquidity ratio
0.55 2025
Q1: 1.36
Med: 2.15
Q3: 3.48
Watch -34 pts over 3 years

In 2025, the liquidity ratio of ACONITUM (0.55) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
6.6x 2025
Q1: 0.0x
Med: 0.86x
Q3: 7.78x
Good +48 pts over 3 years

In 2025, the interest coverage of ACONITUM (6.6x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-2 days): operations structurally generate cash. Between 2021 and 2025, WCR improved by 40 days of revenue, freeing up cash.

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

-1 958 €

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

1 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

30 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

8 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

-2 j

WCR and payment terms evolution
ACONITUM

Positioning of ACONITUM in its sector

Comparison with sector Commerce de détail de fleurs, plantes, graines, engrais, animaux de compagnie et aliments pour ces animaux en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (45 transactions). This range of 92 218€ to 184 822€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
92k€ 132k€ 184k€
132 477 € Range: 92 218€ - 184 822€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 45 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 détail de fleurs, plantes, graines, engrais, animaux de compagnie et aliments pour ces animaux en magasin spécialisé)

Compare ACONITUM with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de fleurs, plantes, graines, engrais, animaux de compagnie et aliments pour ces animaux en magasin spécialisé

Top companies in Commerce de détail de fleurs, plantes, graines, engrais, animaux de compagnie et aliments pour ces animaux en magasin spécialisé

Largest companies by revenue in the sector Commerce de détail de fleurs, plantes, graines, engrais, animaux de compagnie et aliments pour ces animaux en magasin spécialisé:

Top companies in Gironde

Largest companies by revenue in the department Gironde:

Voir le classement complet du département Gironde

Frequently asked questions about ACONITUM

What is the revenue of ACONITUM ?

The revenue of ACONITUM in 2025 is 422 k€.

Is ACONITUM profitable?

Yes, ACONITUM generated a net profit of 13 k€ in 2025.

Where is the headquarters of ACONITUM ?

The headquarters of ACONITUM is located in BORDEAUX (33000), in the department Gironde.

Where to find the tax return of ACONITUM ?

The tax return of ACONITUM 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 ACONITUM operate?

ACONITUM operates in the sector Commerce de détail de fleurs, plantes, graines, engrais, animaux de compagnie et aliments pour ces animaux en magasin spécialisé (NAF code 47.76Z). See the 'Sector positioning' section above to compare the company with its competitors.