Employees: 03 (2023.0)Legal category: SA (autres)Size: GECreation date: 1988-07-01 (37 years)Status: ActiveBusiness sector: Activités des sociétés holdingLocation: PARIS (75016), Paris
AIGLE : revenue, balance sheet and financial ratios
AIGLE is a French company
founded 37 years ago,
specialized in the sector Activités des sociétés holding.
Based in PARIS (75016),
this company of category GE
shows in 2024 a revenue of 9.9 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, AIGLE achieves revenue of 9.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +18.0%. Vs 2023, growth of +59% (6.2 M€ -> 9.9 M€). After deducting consumption (0 €), gross margin stands at 9.9 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 557 k€, representing 5.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -1.7 M€ (-17.0% of revenue), which will impact equity.
Revenue (2024)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
9 885 016 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
9 885 016 €
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
557 373 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
448 867 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-1 676 224 €
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
5.6%
Loading income statement...
Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 130%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. 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
130.037%
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
40.236%
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
-15.91%
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
-27.93
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
0.008
0.513
169.27
0.0
0.355
0.013
0.0
114.269
130.037
Financial autonomy
97.915
95.792
28.117
96.156
94.657
94.727
94.416
45.069
40.236
Repayment capacity
-0.019
-4.277
28.452
0.001
0.77
-0.135
0.0
1686.845
-27.93
Cash flow / Revenue
-5.604%
-1.366%
2.138%
2.32%
3.473%
-0.606%
3.998%
0.387%
-15.91%
Sector positioning
Debt ratio
130.042024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average+50 pts over 3 years
In 2024, the debt ratio of AIGLE (130.04) 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
40.24%2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Average-37 pts over 3 years
In 2024, the financial autonomy of AIGLE (40.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Repayment capacity
-27.93 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Excellent
In 2024, the repayment capacity of AIGLE (-27.93) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 109.29. 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 338.9x. Operating income very largely covers interest expenses: high safety margin.
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
109.288
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
338.911
Liquidity indicators evolution AIGLE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
182.375
153.275
270.468
142.611
157.5
142.154
151.859
51.597
109.288
Interest coverage
0.0
0.015
-2.711
0.0
0.026
0.0
0.0
0.0
338.911
Sector positioning
Liquidity ratio
109.292024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average
In 2024, the liquidity ratio of AIGLE (109.29) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
Interest coverage
338.91x2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Excellent+25 pts over 3 years
In 2024, the interest coverage of AIGLE (338.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 172 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. The gap of 102 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 44 days of revenue, i.e. 1.2 M€ to permanently finance. Over 2016-2024, WCR increased by +66%, requiring additional financing.
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
1 214 770 €
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
172 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
70 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 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
44 j
WCR and payment terms evolution AIGLE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
729 698 €
1 018 125 €
58 331 751 €
1 116 510 €
1 381 926 €
1 143 859 €
1 646 367 €
-1 022 435 €
1 214 770 €
Inventory turnover (days)
0
0
175
0
0
0
0
0
0
Customer payment term (days)
74
114
49
120
75
90
86
61
172
Supplier payment term (days)
44
70
76
83
77
44
64
42
70
Positioning of AIGLE in its sector
Comparison with sector Activités des sociétés holding
Valuation estimate
Based on 54 transactions of similar company sales
in 2024,
the value of AIGLE is estimated at
3 867 114 €
(range 1 642 958€ - 5 497 659€).
With an EBITDA of 557 373€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(in line with sector norms).
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 value2024
54 tx
1642k€3867k€5497k€
3 867 114 €Range: 1 642 958€ - 5 497 659€
NAF 5 année 2024
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
557 373 €×4.8x
Estimation2 695 372 €
456 260€ - 4 644 913€
Revenue Multiple30%
9 885 016 €×0.59x
Estimation5 820 018 €
3 620 787€ - 6 918 904€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 54 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 (Activités des sociétés holding)
Compare AIGLE with other companies in the same sector:
The headquarters of AIGLE is located in PARIS (75016), in the department Paris.
Where to find the tax return of AIGLE ?
The tax return of AIGLE 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 AIGLE operate?
AIGLE operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
Rotate your phone to landscape mode to view the chart