ALLIANCE NEGOCE : revenue, balance sheet and financial ratios

ALLIANCE NEGOCE is a French company founded 65 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail . Based in OLIVET (45160), this company of category GE shows in 2025 a revenue of 283.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - ALLIANCE NEGOCE (SIREN 806120788)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 282 952 870 € 325 896 432 € 423 540 041 € 354 915 120 € 245 094 047 € 287 641 979 € 307 066 753 € 280 049 611 € 231 447 370 € 317 406 379 €
Net income -17 182 116 € -5 109 292 € 2 454 688 € -533 069 € -6 216 431 € -19 881 235 € 1 758 537 € -3 657 816 € -2 143 183 € 626 501 €
EBITDA 4 355 080 € 5 478 188 € 6 791 193 € 2 513 631 € -1 517 748 € -1 697 902 € 4 955 318 € 164 864 € 89 440 € 4 164 623 €
Net margin -6.1% -1.6% 0.6% -0.2% -2.5% -6.9% 0.6% -1.3% -0.9% 0.2%

Revenue and income statement

In 2025, ALLIANCE NEGOCE achieves revenue of 283.0 M€. Activity remains stable over the period (CAGR: -1.3%). Significant drop of -13% vs 2024. After deducting consumption (261.4 M€), gross margin stands at 21.6 M€, i.e. a rate of 8%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.4 M€, representing 1.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -17.2 M€ (-6.1% of revenue), which will impact equity.

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

282 952 870 €

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

21 563 726 €

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

4 355 080 €

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

2 289 922 €

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

-17 182 116 €

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

1.5%

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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 -949%. 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 -7%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-949.166%

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

-7.198%

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

-4.959%

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

-6.215

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

17.7%

Solvency indicators evolution
ALLIANCE NEGOCE

Sector positioning

Debt ratio
-949.17 2025
2023
2024
2025
Q1: 6.47
Med: 45.92
Q3: 121.67
Excellent -51 pts over 3 years

In 2025, the debt ratio of ALLIANCE NEGOCE (-949.17) 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
-7.2% 2025
2023
2024
2025
Q1: 19.72%
Med: 40.93%
Q3: 57.41%
Average

In 2025, the financial autonomy of ALLIANCE NEGOCE (-7.2%) 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
-6.21 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 2.08 years
Q3: 6.31 years
Excellent -40 pts over 3 years

In 2025, the repayment capacity of ALLIANCE NEGOCE (-6.21) 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 64.93. 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 132.8x. Operating income very largely covers interest expenses: high safety margin.

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

64.933

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

132.83

Liquidity indicators evolution
ALLIANCE NEGOCE

Sector positioning

Liquidity ratio
64.93 2025
2023
2024
2025
Q1: 130.13
Med: 212.59
Q3: 336.97
Watch

In 2025, the liquidity ratio of ALLIANCE NEGOCE (64.93) 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
132.83x 2025
2023
2024
2025
Q1: 0.0x
Med: 13.85x
Q3: 38.47x
Excellent

In 2025, the interest coverage of ALLIANCE NEGOCE (132.8x) 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: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Overall, WCR represents 30 days of revenue, i.e. 23.8 M€ to permanently finance. Notable WCR improvement over the period (-26%), freeing up cash.

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

23 796 336 €

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

20 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

56 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

30 j

WCR and payment terms evolution
ALLIANCE NEGOCE

Positioning of ALLIANCE NEGOCE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Valuation estimate

Based on 94 transactions of similar company sales (all years), the value of ALLIANCE NEGOCE is estimated at 17 362 626 € (range 11 666 806€ - 24 084 545€). With an EBITDA of 4 355 080€, the sector multiple of 0.5x is applied. The price/revenue ratio is 0.15x (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 2025
94 tx
11666k€ 17362k€ 24084k€
17 362 626 € Range: 11 666 806€ - 24 084 545€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 355 080 € × 0.5x
Estimation 2 123 859 €
1 254 039€ - 9 079 956€
Revenue Multiple 30%
282 952 870 € × 0.15x
Estimation 42 760 573 €
29 021 419€ - 49 092 193€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 94 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 céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail )

Compare ALLIANCE NEGOCE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Frequently asked questions about ALLIANCE NEGOCE

What is the revenue of ALLIANCE NEGOCE ?

The revenue of ALLIANCE NEGOCE in 2025 is 283.0 M€.

Is ALLIANCE NEGOCE profitable?

ALLIANCE NEGOCE recorded a net loss in 2025.

Where is the headquarters of ALLIANCE NEGOCE ?

The headquarters of ALLIANCE NEGOCE is located in OLIVET (45160), in the department Loiret.

Where to find the tax return of ALLIANCE NEGOCE ?

The tax return of ALLIANCE NEGOCE 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 NEGOCE operate?

ALLIANCE NEGOCE operates in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail (NAF code 46.21Z). See the 'Sector positioning' section above to compare the company with its competitors.