ALLAND ET ROBERT : revenue, balance sheet and financial ratios

ALLAND ET ROBERT is a French company founded 52 years ago, specialized in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques. Based in PORT-MORT (27940), this company of category ETI shows in 2023 a revenue of 86.0 M€. 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 - ALLAND ET ROBERT (SIREN 552113532)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 85 985 167 € 67 987 669 € 53 540 832 € 47 695 896 € 44 032 119 € 38 673 976 € 38 195 472 €
Net income 17 280 230 € 9 436 852 € 6 353 020 € 4 378 626 € 4 000 619 € 4 080 802 € 1 912 842 €
EBITDA 26 484 923 € 14 061 073 € 8 688 296 € 7 182 571 € 5 429 616 € 5 920 956 € 3 366 897 €
Net margin 20.1% 13.9% 11.9% 9.2% 9.1% 10.6% 5.0%

Revenue and income statement

In 2023, ALLAND ET ROBERT achieves revenue of 86.0 M€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +14.5%. Vs 2022, growth of +26% (68.0 M€ -> 86.0 M€). After deducting consumption (33.5 M€), gross margin stands at 52.5 M€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 26.5 M€, representing 30.8% of revenue. Positive scissor effect: EBITDA margin improves by +10.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 17.3 M€, i.e. 20.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

85 985 167 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

52 485 637 €

EBITDA (2023) ?
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

26 484 923 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

24 642 161 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

17 280 230 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

30.8%

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 73%. 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 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

18.255%

Financial autonomy (2023) ?
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

73.094%

Cash flow / Revenue (2023) ?
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

22.15%

Repayment capacity (2023) ?
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

0.54

Asset age ratio (2023) ?
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

58.5%

Solvency indicators evolution
ALLAND ET ROBERT

Sector positioning

Debt ratio
18.25 2023
2021
2022
2023
Q1: 0.0
Med: 7.74
Q3: 43.88
Average +6 pts over 3 years

In 2023, the debt ratio of ALLAND ET ROBERT (18.25) 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
73.09% 2023
2021
2022
2023
Q1: 12.27%
Med: 40.31%
Q3: 63.81%
Excellent

In 2023, the financial autonomy of ALLAND ET ROBERT (73.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.54 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.14 years
Average

In 2023, the repayment capacity of ALLAND ET ROBERT (0.54) 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 601.94. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 7.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

601.938

Interest coverage (2023) ?
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

7.26

Liquidity indicators evolution
ALLAND ET ROBERT

Sector positioning

Liquidity ratio
601.94 2023
2021
2022
2023
Q1: 143.48
Med: 239.57
Q3: 444.35
Excellent

In 2023, the liquidity ratio of ALLAND ET ROBERT (601.94) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
7.26x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.24x
Excellent

In 2023, the interest coverage of ALLAND ET ROBERT (7.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 59 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. The company must finance 27 days of gap between collections and payments. Inventory turnover is 87 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 194 days of revenue, i.e. 46.3 M€ to permanently finance. Over 2017-2023, WCR increased by +204%, requiring additional financing.

Operating WCR (2023) ?
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

46 348 585 €

Customer credit (2023) ?
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

59 j

Supplier credit (2023) ?
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

32 j

Inventory turnover (2023) ?
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

87 j

WCR in days of revenue (2023) ?
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

194 j

WCR and payment terms evolution
ALLAND ET ROBERT

Positioning of ALLAND ET ROBERT in its sector

Comparison with sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of ALLAND ET ROBERT is estimated at 37 841 341 € (range 20 506 236€ - 116 497 329€). With an EBITDA of 26 484 923€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.32x (conservative valuation). 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 2023
50 tx
20506k€ 37841k€ 116497k€
37 841 341 € Range: 20 506 236€ - 116 497 329€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
26 484 923 € × 1.8x
Estimation 48 148 803 €
25 086 878€ - 163 575 530€
Revenue Multiple 30%
85 985 167 € × 0.32x
Estimation 27 407 577 €
13 655 623€ - 52 260 241€
Net Income Multiple 20%
17 280 230 € × 1.6x
Estimation 27 723 337 €
19 330 554€ - 95 157 459€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Intermédiaires spécialisés dans le commerce d'autres produits spécifiques)

Compare ALLAND ET ROBERT with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Frequently asked questions about ALLAND ET ROBERT

What is the revenue of ALLAND ET ROBERT ?

The revenue of ALLAND ET ROBERT in 2023 is 86.0 M€.

Is ALLAND ET ROBERT profitable?

Yes, ALLAND ET ROBERT generated a net profit of 17.3 M€ in 2023.

Where is the headquarters of ALLAND ET ROBERT ?

The headquarters of ALLAND ET ROBERT is located in PORT-MORT (27940), in the department Eure.

Where to find the tax return of ALLAND ET ROBERT ?

The tax return of ALLAND ET ROBERT 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 ALLAND ET ROBERT operate?

ALLAND ET ROBERT operates in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques (NAF code 46.18Z). See the 'Sector positioning' section above to compare the company with its competitors.