AFFINERIE ET FONDERIE DE LA LOIRE A.F.L. : revenue, balance sheet and financial ratios

AFFINERIE ET FONDERIE DE LA LOIRE A.F.L. is a French company founded 61 years ago, specialized in the sector Récupération de déchets triés. Based in LA TALAUDIERE (42350), this company of category ETI shows in 2024 a revenue of 11.9 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 - AFFINERIE ET FONDERIE DE LA LOIRE A.F.L. (SIREN 654500842)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 11 855 767 € 9 467 364 € 1 890 931 € N/C 6 550 893 € 8 909 385 € 8 735 388 € 7 243 259 € 5 215 261 €
Net income 667 663 € 77 054 € 1 201 € 362 386 € -268 204 € 7 627 € 7 671 € 120 044 € 56 123 €
EBITDA 594 725 € 171 722 € 1 120 € N/C -1 035 808 € 160 993 € 172 013 € 286 336 € 223 228 €
Net margin 5.6% 0.8% 0.1% N/C -4.1% 0.1% 0.1% 1.7% 1.1%

Revenue and income statement

In 2024, AFFINERIE ET FONDERIE DE LA LOIRE A.F.L. achieves revenue of 11.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.8%. Vs 2023, growth of +25% (9.5 M€ -> 11.9 M€). After deducting consumption (8.2 M€), gross margin stands at 3.6 M€, i.e. a rate of 31%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 595 k€, representing 5.0% of revenue. Positive scissor effect: EBITDA margin improves by +3.2 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 668 k€, i.e. 5.6% 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

11 855 767 €

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

3 626 515 €

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

594 725 €

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

426 835 €

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

667 663 €

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

5.0%

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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 8%. 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 57%. 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 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

8.443%

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

57.098%

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

4.095%

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

0.487

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

28.4%

Solvency indicators evolution
AFFINERIE ET FONDERIE DE LA LOIRE A.F.L.

Sector positioning

Debt ratio
8.44 2024
2022
2023
2024
Q1: 0.9
Med: 20.2
Q3: 81.52
Good +10 pts over 3 years

In 2024, the debt ratio of AFFINERIE ET FONDERIE DE ... (8.44) 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
57.1% 2024
2022
2023
2024
Q1: 19.47%
Med: 41.89%
Q3: 64.94%
Good -9 pts over 3 years

In 2024, the financial autonomy of AFFINERIE ET FONDERIE DE ... (57.1%) 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
0.49 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.38 years
Q3: 2.64 years
Average +26 pts over 3 years

In 2024, the repayment capacity of AFFINERIE ET FONDERIE DE ... (0.49) 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 234.27. 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 1.1x. 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

234.274

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

1.098

Liquidity indicators evolution
AFFINERIE ET FONDERIE DE LA LOIRE A.F.L.

Sector positioning

Liquidity ratio
234.27 2024
2022
2023
2024
Q1: 132.55
Med: 203.13
Q3: 363.17
Good

In 2024, the liquidity ratio of AFFINERIE ET FONDERIE DE ... (234.27) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
1.1x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.95x
Q3: 7.43x
Good -24 pts over 3 years

In 2024, the interest coverage of AFFINERIE ET FONDERIE DE ... (1.1x) 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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 85 days of revenue, i.e. 2.8 M€ 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

2 800 925 €

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

43 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

50 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

10 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

85 j

WCR and payment terms evolution
AFFINERIE ET FONDERIE DE LA LOIRE A.F.L.

Positioning of AFFINERIE ET FONDERIE DE LA LOIRE A.F.L. in its sector

Comparison with sector Récupération de déchets triés

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of AFFINERIE ET FONDERIE DE LA LOIRE A.F.L. is estimated at 1 180 493 € (range 611 916€ - 2 910 348€). With an EBITDA of 594 725€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.18x (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 2024
85 tx
611k€ 1180k€ 2910k€
1 180 493 € Range: 611 916€ - 2 910 348€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
594 725 € × 1.0x
Estimation 604 437 €
117 443€ - 1 253 451€
Revenue Multiple 30%
11 855 767 € × 0.18x
Estimation 2 134 599 €
1 700 638€ - 4 054 242€
Net Income Multiple 20%
667 663 € × 1.8x
Estimation 1 189 479 €
215 020€ - 5 336 750€
How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Récupération de déchets triés)

Compare AFFINERIE ET FONDERIE DE LA LOIRE A.F.L. with other companies in the same sector:

Voir toutes les statistiques du secteur Récupération de déchets triés

Frequently asked questions about AFFINERIE ET FONDERIE DE LA LOIRE A.F.L.

What is the revenue of AFFINERIE ET FONDERIE DE LA LOIRE A.F.L. ?

The revenue of AFFINERIE ET FONDERIE DE LA LOIRE A.F.L. in 2024 is 11.9 M€.

Is AFFINERIE ET FONDERIE DE LA LOIRE A.F.L. profitable?

Yes, AFFINERIE ET FONDERIE DE LA LOIRE A.F.L. generated a net profit of 668 k€ in 2024.

Where is the headquarters of AFFINERIE ET FONDERIE DE LA LOIRE A.F.L. ?

The headquarters of AFFINERIE ET FONDERIE DE LA LOIRE A.F.L. is located in LA TALAUDIERE (42350), in the department Loire.

Where to find the tax return of AFFINERIE ET FONDERIE DE LA LOIRE A.F.L. ?

The tax return of AFFINERIE ET FONDERIE DE LA LOIRE A.F.L. 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 AFFINERIE ET FONDERIE DE LA LOIRE A.F.L. operate?

AFFINERIE ET FONDERIE DE LA LOIRE A.F.L. operates in the sector Récupération de déchets triés (NAF code 38.32Z). See the 'Sector positioning' section above to compare the company with its competitors.