AIMA DEVELOPPEMENT : revenue, balance sheet and financial ratios

AIMA DEVELOPPEMENT is a French company founded 21 years ago, specialized in the sector Ingénierie, études techniques. Based in NICE (06200), this company of category PME shows in 2023 a revenue of 163 k€. 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 - AIMA DEVELOPPEMENT (SIREN 480635630)
Indicator 2023 2022 2020 2019 2018 2017 2016
Revenue 163 453 € 88 750 € 391 600 € 272 589 € 17 144 € 228 840 € 217 073 €
Net income -197 188 € -118 667 € 149 514 € 27 783 € -157 636 € -54 379 € -21 644 €
EBITDA -96 165 € -121 726 € 192 454 € 81 762 € -111 920 € 55 863 € 73 093 €
Net margin -120.6% -133.7% 38.2% 10.2% -919.5% -23.8% -10.0%

Revenue and income statement

In 2023, AIMA DEVELOPPEMENT achieves revenue of 163 k€. Activity remains stable over the period (CAGR: -4.0%). Vs 2022, growth of +84% (89 k€ -> 163 k€). After deducting consumption (7 k€), gross margin stands at 156 k€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -96 k€, representing -58.8% of revenue. Positive scissor effect: EBITDA margin improves by +78.3 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -197 k€ (-120.6% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

163 453 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

156 457 €

EBITDA (2023) ?
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

-96 165 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-258 950 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-197 188 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-58.8%

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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 391%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

390.839%

Financial autonomy (2023) ?
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

15.361%

Cash flow / Revenue (2023) ?
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

-36.784%

Repayment capacity (2023) ?
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

-11.842

Asset age ratio (2023) ?
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

35.7%

Solvency indicators evolution
AIMA DEVELOPPEMENT

Sector positioning

Debt ratio
390.84 2023
2020
2022
2023
Q1: 0.0
Med: 9.47
Q3: 51.26
Average +50 pts over 3 years

In 2023, the debt ratio of AIMA DEVELOPPEMENT (390.84) 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
15.36% 2023
2020
2022
2023
Q1: 11.14%
Med: 37.18%
Q3: 60.83%
Average -46 pts over 3 years

In 2023, the financial autonomy of AIMA DEVELOPPEMENT (15.4%) 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
-11.84 years 2023
2020
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.07 years
Excellent

In 2023, the repayment capacity of AIMA DEVELOPPEMENT (-11.84) 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 312.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

312.753

Interest coverage (2023) ?
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

-2.87

Liquidity indicators evolution
AIMA DEVELOPPEMENT

Sector positioning

Liquidity ratio
312.75 2023
2020
2022
2023
Q1: 150.51
Med: 232.42
Q3: 397.46
Good -13 pts over 3 years

In 2023, the liquidity ratio of AIMA DEVELOPPEMENT (312.75) 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
-2.87x 2023
2020
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.85x
Average

In 2023, the interest coverage of AIMA DEVELOPPEMENT (-2.9x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Favorable situation: supplier credit is longer than customer credit by 10 days. WCR is negative (-393 days): operations structurally generate cash. Notable WCR improvement over the period (-238%), freeing up cash.

Operating WCR (2023) ?
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

-178 625 €

Customer credit (2023) ?
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

22 j

Supplier credit (2023) ?
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

32 j

Inventory turnover (2023) ?
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 (2023) ?
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

-393 j

WCR and payment terms evolution
AIMA DEVELOPPEMENT

Positioning of AIMA DEVELOPPEMENT in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 29 742€ to 85 547€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
29k€ 51k€ 85k€
51 517 € Range: 29 742€ - 85 547€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 47 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 (Ingénierie, études techniques)

Compare AIMA DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about AIMA DEVELOPPEMENT

What is the revenue of AIMA DEVELOPPEMENT ?

The revenue of AIMA DEVELOPPEMENT in 2023 is 163 k€.

Is AIMA DEVELOPPEMENT profitable?

AIMA DEVELOPPEMENT recorded a net loss in 2023.

Where is the headquarters of AIMA DEVELOPPEMENT ?

The headquarters of AIMA DEVELOPPEMENT is located in NICE (06200), in the department Alpes-Maritimes.

Where to find the tax return of AIMA DEVELOPPEMENT ?

The tax return of AIMA DEVELOPPEMENT 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 AIMA DEVELOPPEMENT operate?

AIMA DEVELOPPEMENT operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.