ALLO COURSES : revenue, balance sheet and financial ratios

ALLO COURSES is a French company founded 6 years ago, specialized in the sector Transports routiers de fret interurbains. Based in VIEUX-CHARMONT (25600), this company of category PME shows in 2024 a revenue of 3.0 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 - ALLO COURSES (SIREN 883507899)
Indicator 2024 2023 2022 2021 2020
Revenue 3 032 128 € 3 015 573 € 3 127 613 € 2 588 202 € 1 305 692 €
Net income 16 387 € 5 064 € 18 051 € 55 837 € 26 643 €
EBITDA -20 516 € -3 540 € 29 756 € 58 356 € 49 094 €
Net margin 0.5% 0.2% 0.6% 2.2% 2.0%

Revenue and income statement

In 2024, ALLO COURSES achieves revenue of 3.0 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +23.4%. Vs 2023: +1%. After deducting consumption (0 €), gross margin stands at 3.0 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 -21 k€, representing -0.7% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 16 k€, i.e. 0.5% 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

3 032 128 €

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

3 032 128 €

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

-20 516 €

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

-9 908 €

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

16 387 €

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

-0.7%

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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 46%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 20%. The balance between equity and debt is satisfactory.

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

46.208%

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

20.476%

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

-0.901%

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

-1.756

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

32.3%

Solvency indicators evolution
ALLO COURSES

Sector positioning

Debt ratio
46.21 2024
2022
2023
2024
Q1: 3.42
Med: 30.72
Q3: 89.85
Average -18 pts over 3 years

In 2024, the debt ratio of ALLO COURSES (46.21) 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
20.48% 2024
2022
2023
2024
Q1: 17.96%
Med: 34.26%
Q3: 52.09%
Average

In 2024, the financial autonomy of ALLO COURSES (20.5%) 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
-1.76 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.02 years
Q3: 1.91 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of ALLO COURSES (-1.76) 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 125.49. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

125.493

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

-9.885

Liquidity indicators evolution
ALLO COURSES

Sector positioning

Liquidity ratio
125.49 2024
2022
2023
2024
Q1: 122.42
Med: 168.88
Q3: 241.43
Average

In 2024, the liquidity ratio of ALLO COURSES (125.49) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-9.88x 2024
2022
2023
2024
Q1: -0.19x
Med: 0.0x
Q3: 4.8x
Average -50 pts over 3 years

In 2024, the interest coverage of ALLO COURSES (-9.9x) 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: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. The company must finance 7 days of gap between collections and payments. Overall, WCR represents 56 days of revenue, i.e. 469 k€ to permanently finance. Over 2020-2024, WCR increased by +72%, requiring additional financing.

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

468 979 €

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

50 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

43 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

0 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

56 j

WCR and payment terms evolution
ALLO COURSES

Positioning of ALLO COURSES in its sector

Comparison with sector Transports routiers de fret interurbains

Valuation estimate

Based on 71 transactions of similar company sales in 2024, the value of ALLO COURSES is estimated at 434 565 € (range 195 518€ - 733 015€). The price/revenue ratio is 0.23x (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
71 tx
195k€ 434k€ 733k€
434 565 € Range: 195 518€ - 733 015€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
3 032 128 € × 0.23x
Estimation 687 335 €
321 071€ - 1 120 845€
Net Income Multiple 20%
16 387 € × 3.4x
Estimation 55 411 €
7 189€ - 151 270€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 71 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 (Transports routiers de fret interurbains)

Compare ALLO COURSES with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about ALLO COURSES

What is the revenue of ALLO COURSES ?

The revenue of ALLO COURSES in 2024 is 3.0 M€.

Is ALLO COURSES profitable?

Yes, ALLO COURSES generated a net profit of 16 k€ in 2024.

Where is the headquarters of ALLO COURSES ?

The headquarters of ALLO COURSES is located in VIEUX-CHARMONT (25600), in the department Doubs.

Where to find the tax return of ALLO COURSES ?

The tax return of ALLO COURSES 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 ALLO COURSES operate?

ALLO COURSES operates in the sector Transports routiers de fret interurbains (NAF code 49.41A). See the 'Sector positioning' section above to compare the company with its competitors.