ALLAMANNO DEVELOPPEMENT : revenue, balance sheet and financial ratios

ALLAMANNO DEVELOPPEMENT is a French company founded 20 years ago, specialized in the sector Activités des sièges sociaux. Based in L'ARGENTIERE-LA-BESSEE (05120), this company of category ETI shows in 2025 a revenue of 1.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ALLAMANNO DEVELOPPEMENT (SIREN 489067074)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 059 163 € 971 907 € 860 497 € 859 516 € 919 114 € 947 684 € 841 482 € 955 139 € 866 671 € 653 763 €
Net income 1 401 994 € 356 550 € 476 111 € 81 787 € 280 437 € 528 601 € 909 441 € 805 401 € 389 099 € 825 143 €
EBITDA -503 203 € -300 680 € -71 481 € -67 209 € 1 755 € -361 505 € -117 020 € -3 100 € -96 924 € -202 013 €
Net margin 132.4% 36.7% 55.3% 9.5% 30.5% 55.8% 108.1% 84.3% 44.9% 126.2%

Revenue and income statement

In 2025, ALLAMANNO DEVELOPPEMENT achieves revenue of 1.1 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.5%. Vs 2024: +9%. After deducting consumption (0 €), gross margin stands at 1.1 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -503 k€, representing -47.5% of revenue. Warning negative scissor effect: despite revenue change (+9%), EBITDA varies by -67%, reducing margin by 16.6 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 1.4 M€, i.e. 132.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 059 163 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 059 163 €

EBITDA (2025) ?
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

-503 203 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-158 067 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 401 994 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-47.5%

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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 13%. 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 85%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 22.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

13.062%

Financial autonomy (2025) ?
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

85.172%

Cash flow / Revenue (2025) ?
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

22.137%

Repayment capacity (2025) ?
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

6.509

Asset age ratio (2025) ?
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

93.2%

Solvency indicators evolution
ALLAMANNO DEVELOPPEMENT

Sector positioning

Debt ratio
13.06 2025
2023
2024
2025
Q1: 0.1
Med: 12.78
Q3: 79.19
Average

In 2025, the debt ratio of ALLAMANNO DEVELOPPEMENT (13.06) 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
85.17% 2025
2023
2024
2025
Q1: 14.33%
Med: 56.86%
Q3: 88.94%
Good

In 2025, the financial autonomy of ALLAMANNO DEVELOPPEMENT (85.2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
6.51 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.28 years
Q3: 3.37 years
Average

In 2025, the repayment capacity of ALLAMANNO DEVELOPPEMENT (6.51) 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 610.71. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

610.713

Interest coverage (2025) ?
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

-14.58

Liquidity indicators evolution
ALLAMANNO DEVELOPPEMENT

Sector positioning

Liquidity ratio
610.71 2025
2023
2024
2025
Q1: 133.41
Med: 540.0
Q3: 2678.02
Good +7 pts over 3 years

In 2025, the liquidity ratio of ALLAMANNO DEVELOPPEMENT (610.71) 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
-14.58x 2025
2023
2024
2025
Q1: -44.22x
Med: 0.0x
Q3: 1.81x
Average +17 pts over 3 years

In 2025, the interest coverage of ALLAMANNO DEVELOPPEMENT (-14.6x) 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: 303 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 135 days. The gap of 168 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 318 days of revenue, i.e. 935 k€ to permanently finance. Over 2016-2025, WCR increased by +115%, requiring additional financing.

Operating WCR (2025) ?
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

935 336 €

Customer credit (2025) ?
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

303 j

Supplier credit (2025) ?
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

135 j

Inventory turnover (2025) ?
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 (2025) ?
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

318 j

WCR and payment terms evolution
ALLAMANNO DEVELOPPEMENT

Positioning of ALLAMANNO DEVELOPPEMENT in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 54 transactions of similar company sales in 2025, the value of ALLAMANNO DEVELOPPEMENT is estimated at 1 951 286 € (range 633 942€ - 3 645 130€). The price/revenue ratio is 0.63x (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 2025
54 tx
633k€ 1951k€ 3645k€
1 951 286 € Range: 633 942€ - 3 645 130€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
1 059 163 € × 0.63x
Estimation 668 147 €
277 897€ - 755 218€
Net Income Multiple 20%
1 401 994 € × 2.8x
Estimation 3 875 996 €
1 168 010€ - 7 980 000€

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 sièges sociaux)

Compare ALLAMANNO DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about ALLAMANNO DEVELOPPEMENT

What is the revenue of ALLAMANNO DEVELOPPEMENT ?

The revenue of ALLAMANNO DEVELOPPEMENT in 2025 is 1.1 M€.

Is ALLAMANNO DEVELOPPEMENT profitable?

Yes, ALLAMANNO DEVELOPPEMENT generated a net profit of 1.4 M€ in 2025.

Where is the headquarters of ALLAMANNO DEVELOPPEMENT ?

The headquarters of ALLAMANNO DEVELOPPEMENT is located in L'ARGENTIERE-LA-BESSEE (05120), in the department Hautes-Alpes.

Where to find the tax return of ALLAMANNO DEVELOPPEMENT ?

The tax return of ALLAMANNO 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 ALLAMANNO DEVELOPPEMENT operate?

ALLAMANNO DEVELOPPEMENT operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.