ALEPH MANAGEMENT ET TECHNOLOGIE : revenue, balance sheet and financial ratios

ALEPH MANAGEMENT ET TECHNOLOGIE is a French company founded 21 years ago, specialized in the sector Activités des sociétés holding. Based in SUCY-EN-BRIE (94370), this company of category PME shows in 2024 a revenue of 82 k€. 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 - ALEPH MANAGEMENT ET TECHNOLOGIE (SIREN 477935167)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenue 82 400 € 155 000 € 185 000 € 138 500 € 236 000 € 267 000 € 325 000 € 261 000 € 268 255 € 202 873 € 264 137 €
Net income -121 554 € -14 655 € -651 € -43 331 € -4 514 € -955 990 € 387 188 € -53 919 € -20 645 € -57 490 € 14 415 €
EBITDA -104 235 € 2 332 € 7 315 € -37 873 € 1 591 € 511 € 25 008 € -42 896 € -14 € -57 062 € 9 312 €
Net margin -147.5% -9.5% -0.4% -31.3% -1.9% -358.0% 119.1% -20.7% -7.7% -28.3% 5.5%

Revenue and income statement

In 2024, ALEPH MANAGEMENT ET TECHNOLOGIE achieves revenue of 82 k€. Revenue is declining over the period 2014-2024 (CAGR: -11.0%). Significant drop of -47% vs 2023. After deducting consumption (0 €), gross margin stands at 82 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -104 k€, representing -126.5% of revenue. Warning negative scissor effect: despite revenue change (-47%), EBITDA varies by -4570%, reducing margin by 128.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -122 k€ (-147.5% 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

82 400 €

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

82 400 €

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

-104 235 €

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

-104 209 €

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

-121 554 €

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

-126.5%

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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 -533%. 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 -20%. 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

-532.511%

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

-20.448%

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

-147.517%

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

-6.382

Solvency indicators evolution
ALEPH MANAGEMENT ET TECHNOLOGIE

Sector positioning

Debt ratio
-532.51 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Excellent

In 2024, the debt ratio of ALEPH MANAGEMENT ET TECHN... (-532.51) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-20.45% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Average

In 2024, the financial autonomy of ALEPH MANAGEMENT ET TECHN... (-20.4%) 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
-6.38 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Excellent

In 2024, the repayment capacity of ALEPH MANAGEMENT ET TECHN... (-6.38) 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 92.45. 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

92.447

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

-15.784

Liquidity indicators evolution
ALEPH MANAGEMENT ET TECHNOLOGIE

Sector positioning

Liquidity ratio
92.45 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average

In 2024, the liquidity ratio of ALEPH MANAGEMENT ET TECHN... (92.45) 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
-15.78x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Average -30 pts over 3 years

In 2024, the interest coverage of ALEPH MANAGEMENT ET TECHN... (-15.8x) 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: 192 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. The gap of 134 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 1 days of revenue, i.e. 301 € to permanently finance. Notable WCR improvement over the period (-100%), freeing up cash.

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

301 €

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

192 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

58 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

1 j

WCR and payment terms evolution
ALEPH MANAGEMENT ET TECHNOLOGIE

Positioning of ALEPH MANAGEMENT ET TECHNOLOGIE 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 ALEPH MANAGEMENT ET TECHNOLOGIE is estimated at 48 514 € (range 30 182€ - 57 674€). 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 value 2024
54 tx
30k€ 48k€ 57k€
48 514 € Range: 30 182€ - 57 674€
NAF 5 année 2024

Valuation method used

Revenue Multiple
82 400 € × 0.59x = 48 515 €
Range: 30 182€ - 57 675€

Only this financial indicator is available for this company.

Valuation evolution

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 ALEPH MANAGEMENT ET TECHNOLOGIE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about ALEPH MANAGEMENT ET TECHNOLOGIE

What is the revenue of ALEPH MANAGEMENT ET TECHNOLOGIE ?

The revenue of ALEPH MANAGEMENT ET TECHNOLOGIE in 2024 is 82 k€.

Is ALEPH MANAGEMENT ET TECHNOLOGIE profitable?

ALEPH MANAGEMENT ET TECHNOLOGIE recorded a net loss in 2024.

Where is the headquarters of ALEPH MANAGEMENT ET TECHNOLOGIE ?

The headquarters of ALEPH MANAGEMENT ET TECHNOLOGIE is located in SUCY-EN-BRIE (94370), in the department Val-de-Marne.

Where to find the tax return of ALEPH MANAGEMENT ET TECHNOLOGIE ?

The tax return of ALEPH MANAGEMENT ET TECHNOLOGIE 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 ALEPH MANAGEMENT ET TECHNOLOGIE operate?

ALEPH MANAGEMENT ET TECHNOLOGIE 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.