ALIMENTATION DU POINT DU JOUR : revenue, balance sheet and financial ratios

ALIMENTATION DU POINT DU JOUR is a French company founded 34 years ago, specialized in the sector Commerce d'alimentation générale. Based in BOULOGNE-BILLANCOURT (92100), this company of category PME shows in 2019 a revenue of 116 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 - ALIMENTATION DU POINT DU JOUR (SIREN 383963303)
Indicator 2021 2020 2019 2018 2017 2016 2014
Revenue N/C N/C 116 062 € 99 299 € 91 484 € 87 295 € 92 146 €
Net income -19 833 € 4 066 € 2 223 € -3 859 € 25 264 € 1 572 € -7 482 €
EBITDA N/C N/C 4 624 € -3 608 € -6 367 € -8 428 € -7 414 €
Net margin N/C N/C 1.9% -3.9% 27.6% 1.8% -8.1%

Revenue and income statement

In 2021, ALIMENTATION DU POINT DU JOUR records a net loss of 20 k€. This deficit will reduce equity on the balance sheet.

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-19 833 €

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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 -40%. 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 -46%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-39.515%

Financial autonomy (2021) ?
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

-45.902%

Asset age ratio (2021) ?
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

3.7%

Solvency indicators evolution
ALIMENTATION DU POINT DU JOUR

Sector positioning

Debt ratio
-39.52 2021
2019
2020
2021
Q1: 0.0
Med: 30.06
Q3: 149.56
Excellent

In 2021, the debt ratio of ALIMENTATION DU POINT DU ... (-39.52) 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
-45.9% 2021
2019
2020
2021
Q1: 4.28%
Med: 26.46%
Q3: 52.67%
Average

In 2021, the financial autonomy of ALIMENTATION DU POINT DU ... (-45.9%) 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
1.29 years 2019
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 1.7 years
Average

In 2019, the repayment capacity of ALIMENTATION DU POINT DU ... (1.29) 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 43.83. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

43.828

Liquidity indicators evolution
ALIMENTATION DU POINT DU JOUR

Sector positioning

Liquidity ratio
43.83 2021
2019
2020
2021
Q1: 86.7
Med: 145.91
Q3: 239.18
Watch

In 2021, the liquidity ratio of ALIMENTATION DU POINT DU ... (43.83) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2019
2019
Q1: 0.0x
Med: 0.0x
Q3: 3.49x
Average

In 2019, the interest coverage of ALIMENTATION DU POINT DU ... (0.0x) 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.

Operating WCR (2021) ?
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

0 €

Customer credit (2021) ?
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

0 j

Supplier credit (2021) ?
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

0 j

Inventory turnover (2021) ?
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 and payment terms evolution
ALIMENTATION DU POINT DU JOUR

Positioning of ALIMENTATION DU POINT DU JOUR in its sector

Comparison with sector Commerce d'alimentation générale

Similar companies (Commerce d'alimentation générale)

Compare ALIMENTATION DU POINT DU JOUR with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce d'alimentation générale

Frequently asked questions about ALIMENTATION DU POINT DU JOUR

What is the revenue of ALIMENTATION DU POINT DU JOUR ?

The revenue of ALIMENTATION DU POINT DU JOUR in 2019 is 116 k€.

Is ALIMENTATION DU POINT DU JOUR profitable?

ALIMENTATION DU POINT DU JOUR recorded a net loss in 2021.

Where is the headquarters of ALIMENTATION DU POINT DU JOUR ?

The headquarters of ALIMENTATION DU POINT DU JOUR is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.

Where to find the tax return of ALIMENTATION DU POINT DU JOUR ?

The tax return of ALIMENTATION DU POINT DU JOUR 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 ALIMENTATION DU POINT DU JOUR operate?

ALIMENTATION DU POINT DU JOUR operates in the sector Commerce d'alimentation générale (NAF code 47.11B). See the 'Sector positioning' section above to compare the company with its competitors.