Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

AJL : revenue, balance sheet and financial ratios

AJL is a French company founded 20 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in BRETTEVILLE-SUR-ODON (14760), this company of category PME shows in 2024 a net income positive of 46 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 - AJL (SIREN 482413887)
Indicator 2024 2023 2022 2017
Revenue N/C N/C N/C N/C
Net income 46 055 € 13 566 € 117 928 € 36 025 €
EBITDA N/C N/C N/C N/C
Net margin N/C N/C N/C N/C

Revenue and income statement

In 2024, AJL generates positive net income of 46 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 36 k€ -> 46 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

46 055 €

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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 515%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

515.096%

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

13.815%

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

52.7%

Solvency indicators evolution
AJL

Sector positioning

Debt ratio
515.1 2024
2022
2023
2024
Q1: 0.0
Med: 15.92
Q3: 90.38
Watch

In 2024, the debt ratio of AJL (515.10) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
13.81% 2024
2022
2023
2024
Q1: 0.15%
Med: 23.15%
Q3: 52.92%
Average -8 pts over 3 years

In 2024, the financial autonomy of AJL (13.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 212.74. 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

212.744

Liquidity indicators evolution
AJL

Sector positioning

Liquidity ratio
212.74 2024
2022
2023
2024
Q1: 89.72
Med: 169.23
Q3: 360.87
Good -15 pts over 3 years

In 2024, the liquidity ratio of AJL (212.74) 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.

Positioning of AJL in its sector

Comparison with sector Autres activités récréatives et de loisirs

Valuation estimate

Based on 114 transactions of similar company sales (all years), the value of AJL is estimated at 356 152 € (range 207 663€ - 685 795€). 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
114 transactions
207k€ 356k€ 685k€
356 152 € Range: 207 663€ - 685 795€
NAF 5 all-time

Valuation method used

Net Income Multiple
46 055 € × 7.7x = 356 153 €
Range: 207 663€ - 685 796€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 114 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 (Autres activités récréatives et de loisirs)

Compare AJL with other companies in the same sector:

Frequently asked questions about AJL

What is the revenue of AJL ?

The revenue of AJL is not publicly disclosed (confidential accounts filed with INPI).

Is AJL profitable?

Yes, AJL generated a net profit of 46 k€ in 2024.

Where is the headquarters of AJL ?

The headquarters of AJL is located in BRETTEVILLE-SUR-ODON (14760), in the department Calvados.

Where to find the tax return of AJL ?

The tax return of AJL 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 AJL operate?

AJL operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.