ALLIANCE : revenue, balance sheet and financial ratios

ALLIANCE is a French company founded 19 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in LYON (69003), this company of category PME shows in 2024 a revenue of 19.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Sous tension

Point(s) de vigilance : liquidité à court terme tendue.

In summary, ALLIANCE combines a growing business with positive profitability. Its financial structure is solid, with debt well contained relative to its sector. Point of attention: short-term liquidity is tight.

Financial history - ALLIANCE (SIREN 493549091)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 19 687 002 € 13 728 122 € 9 327 743 € 7 564 676 € 8 042 299 € 7 454 457 € N/C N/C 7 518 266 €
Net income 720 579 € 105 589 € 53 851 € 171 531 € -35 325 € -590 020 € -1 641 763 € -780 565 € -115 904 €
EBITDA 1 350 410 € 375 433 € 6 854 € -363 307 € 86 276 € -343 973 € N/C N/C -151 931 €
Net margin 3.7% 0.8% 0.6% 2.3% -0.4% -7.9% N/C N/C -1.5%

Revenue and income statement

In 2024, ALLIANCE achieves revenue of 19.7 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +25.1%. Vs 2023, growth of +43% (13.7 M€ -> 19.7 M€). After deducting consumption (10.8 M€), gross margin stands at 8.9 M€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.4 M€, representing 6.9% of revenue. Positive scissor effect: EBITDA margin improves by +4.1 pts, sign of improved operational efficiency. This ratio is more favorable than the sector median (3.1%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 721 k€, i.e. 3.7% 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

19 687 002 €

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

8 900 177 €

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

1 350 410 €

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

1 015 426 €

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

720 579 €

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

6.9%

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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 3%. This ratio is more favorable than the sector median (10.6%). Financial autonomy (= Equity / Total assets x 100) reaches 10%. This ratio is less favorable than the sector median (28.2%) and warrants attention. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (2.4%).

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

3.31%

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

9.68%

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

4.92%

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

0.05

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

33.5%

Solvency indicators evolution
ALLIANCE

Sector positioning

Debt ratio
3.31% 2024
Q1: 0.0%
Med: 10.59%
Q3: 68.32%
Good +8 pts over 3 years

In 2024, the debt ratio of ALLIANCE (3.3%) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
9.68% 2024
Q1: 10.49%
Med: 28.19%
Q3: 58.62%
Watch +14 pts over 3 years

In 2024, the financial autonomy of ALLIANCE (9.7%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.70. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 14.5x. Operating income very largely covers interest expenses: high safety margin.

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

0.7

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

14.51

Liquidity indicators evolution
ALLIANCE

Sector positioning

Liquidity ratio
0.7 2024
Q1: 1.26
Med: 1.96
Q3: 3.61
Watch

In 2024, the liquidity ratio of ALLIANCE (0.70) 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.

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: 92 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 209 days. Excellent situation: suppliers finance 117 days of the operating cycle (retail model). Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 80 days of revenue, i.e. 4.4 M€ to permanently finance. Between 2021 and 2024, WCR improved by 16 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

4 389 217 €

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

92 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

209 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

16 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

80 j

WCR and payment terms evolution
ALLIANCE

Positioning of ALLIANCE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Valuation estimate

Based on 64 transactions of similar company sales (all years), the value of ALLIANCE is estimated at 4 109 008 € (range 2 419 453€ - 12 830 601€). With an EBITDA of 1 350 410€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.38x (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 2024
64 tx
2419k€ 4109k€ 12830k€
4 109 008 € Range: 2 419 453€ - 12 830 601€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 350 410 € × 2.4x
Estimation 3 193 315 €
1 575 328€ - 15 022 332€
Revenue Multiple 30%
19 687 002 € × 0.38x
Estimation 7 508 866 €
4 991 490€ - 12 096 196€
Net Income Multiple 20%
720 579 € × 1.8x
Estimation 1 298 456 €
671 714€ - 8 452 884€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 64 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 parfumerie et de produits de beauté)

Compare ALLIANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Top companies in Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté:

Top companies in Rhone

Largest companies by revenue in the department Rhone:

Voir le classement complet du département Rhone

Frequently asked questions about ALLIANCE

What is the revenue of ALLIANCE ?

The revenue of ALLIANCE in 2024 is 19.7 M€.

Is ALLIANCE profitable?

Yes, ALLIANCE generated a net profit of 721 k€ in 2024.

Where is the headquarters of ALLIANCE ?

The headquarters of ALLIANCE is located in LYON (69003), in the department Rhone.

Where to find the tax return of ALLIANCE ?

The tax return of ALLIANCE 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 ALLIANCE operate?

ALLIANCE operates in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté (NAF code 46.45Z). See the 'Sector positioning' section above to compare the company with its competitors.