ALLIAGE DISTRIBUTION : revenue, balance sheet and financial ratios

ALLIAGE DISTRIBUTION is a French company founded 8 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de minerais et métaux. Based in LES PENNES-MIRABEAU (13170), this company of category PME shows in 2024 a revenue of 1.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-09-19

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, ALLIAGE DISTRIBUTION combines a growing business with positive profitability. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - ALLIAGE DISTRIBUTION (SIREN 838347219)
Indicator 2024 2023 2022 2021 2020 2019
Revenue 1 079 511 € 1 216 927 € 1 287 178 € 970 791 € 657 807 € 554 203 €
Net income 50 067 € 119 928 € 165 447 € 122 553 € 41 213 € 19 961 €
EBITDA 61 620 € 124 967 € 191 290 € 129 690 € 49 164 € 17 954 €
Net margin 4.6% 9.9% 12.9% 12.6% 6.3% 3.6%

Revenue and income statement

In 2024, ALLIAGE DISTRIBUTION achieves revenue of 1.1 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +13.2%. Significant drop of -11% vs 2023. After deducting consumption (740 k€), gross margin stands at 340 k€, i.e. a rate of 31%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 62 k€, representing 5.7% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -51%, reducing margin by 4.6 pts. This reflects costs rising faster than revenue. This ratio is more favorable than the sector median (2.5%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 50 k€, i.e. 4.6% 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

1 079 511 €

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

339 719 €

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

61 620 €

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

60 191 €

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

50 067 €

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

5.7%

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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 151%. This ratio is less favorable than the sector median (11.2%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 30%. This ratio is less favorable than the sector median (52.6%) and warrants attention. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.7 years of cash flow to repay all financial debt. This ratio is slightly less favorable than the sector median (0.3 years). Cash flow represents 4.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (1.9%).

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

151.12%

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

30.04%

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

4.82%

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

5.7

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

7.5%

Solvency indicators evolution
ALLIAGE DISTRIBUTION

Sector positioning

Debt ratio
151.12% 2024
Q1: 0.03%
Med: 11.16%
Q3: 49.32%
Watch +8 pts over 3 years

In 2024, the debt ratio of ALLIAGE DISTRIBUTION (151.1%) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
30.04% 2024
Q1: 30.43%
Med: 52.64%
Q3: 71.55%
Watch -15 pts over 3 years

In 2024, the financial autonomy of ALLIAGE DISTRIBUTION (30.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
1.81 years 2023
Q1: 0.0 years
Med: 0.27 years
Q3: 2.22 years
Average +15 pts over 2 years

In 2023, the repayment capacity of ALLIAGE DISTRIBUTION (1.81) 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 4.01. This ratio is more favorable than the sector median (2.7). The interest coverage ratio (= EBIT / Interest expenses) is 17.9x. Compared with its sector, this ratio places the company among the best positioned (sector median: 1.4x).

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

4.01

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

17.89

Liquidity indicators evolution
ALLIAGE DISTRIBUTION

Sector positioning

Liquidity ratio
4.01 2024
Q1: 1.7
Med: 2.69
Q3: 4.36
Good +22 pts over 3 years

In 2024, the liquidity ratio of ALLIAGE DISTRIBUTION (4.01) 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
17.89x 2024
Q1: 0.0x
Med: 1.4x
Q3: 11.55x
Excellent +26 pts over 3 years

In 2024, the interest coverage of ALLIAGE DISTRIBUTION (17.9x) 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: 65 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The company must finance 29 days of gap between collections and payments. Inventory turnover is 34 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 94 days of revenue, i.e. 282 k€ to permanently finance. Between 2021 and 2024, WCR improved by 30 days of revenue, 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

282 173 €

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

65 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

36 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

34 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

94 j

WCR and payment terms evolution
ALLIAGE DISTRIBUTION

Positioning of ALLIAGE DISTRIBUTION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de minerais et métaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 61 597€ to 222 080€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
61k€ 148k€ 222k€
148 410 € Range: 61 597€ - 222 080€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 (Commerce de gros (commerce interentreprises) de minerais et métaux)

Compare ALLIAGE DISTRIBUTION with other companies in the same sector:

Top companies in Commerce de gros (commerce interentreprises) de minerais et métaux

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) de minerais et métaux:

Top companies in Bouches-du-Rhone

Largest companies by revenue in the department Bouches-du-Rhone:

Frequently asked questions about ALLIAGE DISTRIBUTION

What is the revenue of ALLIAGE DISTRIBUTION ?

The revenue of ALLIAGE DISTRIBUTION in 2024 is 1.1 M€.

Is ALLIAGE DISTRIBUTION profitable?

Yes, ALLIAGE DISTRIBUTION generated a net profit of 50 k€ in 2024.

Where is the headquarters of ALLIAGE DISTRIBUTION ?

The headquarters of ALLIAGE DISTRIBUTION is located in LES PENNES-MIRABEAU (13170), in the department Bouches-du-Rhone.

Where to find the tax return of ALLIAGE DISTRIBUTION ?

The tax return of ALLIAGE DISTRIBUTION 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 ALLIAGE DISTRIBUTION operate?

ALLIAGE DISTRIBUTION operates in the sector Commerce de gros (commerce interentreprises) de minerais et métaux (NAF code 46.72Z). See the 'Sector positioning' section above to compare the company with its competitors.