ALIMENTATION SANTE COLLECTIVE : revenue, balance sheet and financial ratios

ALIMENTATION SANTE COLLECTIVE is a French company founded 50 years ago, specialized in the sector Autres services de restauration n.c.a.. Based in CABESTANY (66330), this company of category PME shows in 2024 a revenue of 420 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 SANTE COLLECTIVE (SIREN 305303968)
Indicator 2024 2023 2022 2021 2020 2019
Revenue 419 921 € 2 971 211 € 4 110 934 € 3 814 417 € 3 627 241 € 5 171 910 €
Net income 173 054 € -952 766 € -850 273 € -596 515 € -675 102 € -472 260 €
EBITDA -645 604 € -726 193 € -674 579 € -396 816 € -426 919 € -211 005 €
Net margin 41.2% -32.1% -20.7% -15.6% -18.6% -9.1%

Revenue and income statement

In 2024, ALIMENTATION SANTE COLLECTIVE achieves revenue of 420 k€. Revenue is declining over the period 2019-2024 (CAGR: -39.5%). Significant drop of -86% vs 2023. After deducting consumption (232 k€), gross margin stands at 188 k€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -646 k€, representing -153.7% of revenue. Warning negative scissor effect: despite revenue change (-86%), EBITDA varies by +11%, reducing margin by 129.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 173 k€, i.e. 41.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

419 921 €

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

188 368 €

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

-645 604 €

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

-814 252 €

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

173 054 €

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

-149.9%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -18%. 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 -137%. 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

-17.647%

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

-137.02%

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

-140.221%

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

-0.471

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

24.4%

Solvency indicators evolution
ALIMENTATION SANTE COLLECTIVE

Sector positioning

Debt ratio
-17.65 2024
2022
2023
2024
Q1: 0.0
Med: 3.69
Q3: 55.29
Excellent +10 pts over 3 years

In 2024, the debt ratio of ALIMENTATION SANTE COLLEC... (-17.65) 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
-137.02% 2024
2022
2023
2024
Q1: 0.47%
Med: 24.34%
Q3: 49.01%
Average

In 2024, the financial autonomy of ALIMENTATION SANTE COLLEC... (-137.0%) 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
-0.47 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 2.14 years
Excellent

In 2024, the repayment capacity of ALIMENTATION SANTE COLLEC... (-0.47) 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 28.02. 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

28.022

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

-2.724

Liquidity indicators evolution
ALIMENTATION SANTE COLLECTIVE

Sector positioning

Liquidity ratio
28.02 2024
2022
2023
2024
Q1: 113.26
Med: 146.32
Q3: 231.51
Watch -5 pts over 3 years

In 2024, the liquidity ratio of ALIMENTATION SANTE COLLEC... (28.02) 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
-2.72x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.01x
Q3: 2.74x
Average

In 2024, the interest coverage of ALIMENTATION SANTE COLLEC... (-2.7x) 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: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. Favorable situation: supplier credit is longer than customer credit by 29 days. WCR is negative (-1491 days): operations structurally generate cash. Notable WCR improvement over the period (-1650%), 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

-1 739 321 €

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

16 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

45 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

-1491 j

WCR and payment terms evolution
ALIMENTATION SANTE COLLECTIVE

Positioning of ALIMENTATION SANTE COLLECTIVE in its sector

Comparison with sector Autres services de restauration n.c.a.

Valuation estimate

Based on 204 transactions of similar company sales (all years), the value of ALIMENTATION SANTE COLLECTIVE is estimated at 704 577 € (range 352 651€ - 1 267 143€). The price/revenue ratio is 0.64x (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.

Estimated enterprise value 2024
204 transactions
352k€ 704k€ 1267k€
704 577 € Range: 352 651€ - 1 267 143€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
419 921 € × 0.64x
Estimation 267 021 €
158 613€ - 371 313€
Net Income Multiple 20%
173 054 € × 7.9x
Estimation 1 360 913 €
643 709€ - 2 610 890€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 204 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 services de restauration n.c.a.)

Compare ALIMENTATION SANTE COLLECTIVE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres services de restauration n.c.a.

Frequently asked questions about ALIMENTATION SANTE COLLECTIVE

What is the revenue of ALIMENTATION SANTE COLLECTIVE ?

The revenue of ALIMENTATION SANTE COLLECTIVE in 2024 is 420 k€.

Is ALIMENTATION SANTE COLLECTIVE profitable?

Yes, ALIMENTATION SANTE COLLECTIVE generated a net profit of 173 k€ in 2024.

Where is the headquarters of ALIMENTATION SANTE COLLECTIVE ?

The headquarters of ALIMENTATION SANTE COLLECTIVE is located in CABESTANY (66330), in the department Pyrenees-Orientales.

Where to find the tax return of ALIMENTATION SANTE COLLECTIVE ?

The tax return of ALIMENTATION SANTE COLLECTIVE 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 SANTE COLLECTIVE operate?

ALIMENTATION SANTE COLLECTIVE operates in the sector Autres services de restauration n.c.a. (NAF code 56.29B). See the 'Sector positioning' section above to compare the company with its competitors.